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Regina v. Inland Revenue Commissioners, Ex parte Camacq Corporation and Another

United Kingdom, England.  03 August 1989 .

Published online by Cambridge University Press:  01 January 2021

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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

State immunity
Type
Case Report
Information
International Law Reports , Volume 103 , 1996 , pp. 327 - 339
Copyright
© Cambridge University Press 1996

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