See Also
B.P. Australia Ltd. v. Commissioner of Taxation of the Commonwealth of Australia, [1966] A.C. 224 (PC)
The taxpayer, along with other oil companies, paid lump sums to service station owners in consideration for the owners' agreement to deal...
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Tax Topics - Statutory Interpretation - Resolving Ambiguity | 81 |
Strick v. Regent Oil Co. Ltd. (1965), 43 TC 1 (HL)
Following competition among the major U.K. oil companies to have service stations distribute the companies' products on an exclusive basis, the...