Article contents
Regina v. Inland Revenue Commissioners, Ex parte Camacq Corporation and Another
Published online by Cambridge University Press: 01 January 2021
Abstract
State immunity — Taxation — Scheme to take advantage of UK tax laws to increase price received by US Treasury for sale of shares — Payment of tax credit on basis of immunity from liability for income tax by reason of sovereign status — Whether such device constitutes abuse of sovereign immunity by justifying revocation of authorisation for payment of tax credit — The law of England
Keywords
- Type
- Case Report
- Information
- Copyright
- © Cambridge University Press 1996
- 1
- Cited by