See Also
Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)
In finding that employees of a parent corporation whose services were provided to a subsidiary had not been retained by the parent as agent for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 109 | |
| Tax Topics - General Concepts - Agency | 55 |
Rowe & Maw v. Customs and Excise Commissioners, [1975] 2 All E.R. 444 (Q.B.D.)
In finding that charges of a firm of solicitors for reimbursement of their railway and air fares constituted, on general principles, part of the...
Administrative Policy
P-075 "Allowances and Reimbursements"
Includes a definition of "allowance" and "reimbursement".
GST M 300-7 "Value of Supply" under "Disbursements"
"A supplier is said to be acting as an agent for a recipient where the supplier is authorized by the recipient to act on the recipient's behalf....