Revenue Rule

Table of Contents

Cases

United States of America v. Harden, 63 DTC 1276, [1963] CTC 450, [1963] S.C.R. 366

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits revenue rule 46

See Also

Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity 159
Tax Topics - Statutory Interpretation - Revenue Rule pre-Treaty revenue rule 122
Tax Topics - Treaties Vienna convention approach applies to non-signatories 197
Tax Topics - Treaties - Income Tax Conventions - Article 26A new tax collection Article applied to old tax debts 222

Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity 159
Tax Topics - Treaties Vienna convention approach applies to non-signatories 197
Tax Topics - Statutory Interpretation - Revenue Rule 116
Tax Topics - Treaties - Income Tax Conventions - Article 26A new tax collection Article applied to old tax debts 222

Relfo Ltd. v. Varsani (2008), 11 ITLR 783 (Singapore HC)

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