Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd.,  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...
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|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,  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...
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....