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

Before rejecting the taxpayer's submission that the enacting U.K. legislation for Article 25A of the Convention between South Africa and the U.K.,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Before rejecting the taxpayer's submission that Article 25A of the Convention between South Africa and the U.K., which if it permitted the South...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Before rejecting the taxpayer's submission that Article 25A did not apply to permit the collection through the respondent (HMRC) of South African...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The most recent Income Tax Convention between the U.K. and South Africa had entered into force on 17 December 2002, and a Protocol providing for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.