The Resource HMRC v financial institutions : and their customers

HMRC v financial institutions : and their customers

Label
HMRC v financial institutions : and their customers
Title
HMRC v financial institutions : and their customers
Creator
Subject
Language
eng
Summary
This article discusses some implications resulting from the Special Commissioners' decision in HMRC v Financial Institution, SpC 517, 28 November 2005, requiring a financial institution (Barclays Bank) to give details of UK customers with offshore accounts to the UK tax authorities
Citation source
In: The tax journal. - Croydon. - (2006),
http://library.link/vocab/creatorName
Ashford, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax haven
  • offshore bank
  • exchange of information
  • tax fraud
  • tax avoidance
  • bank secrecy
Label
HMRC v financial institutions : and their customers
Instantiates
Publication
Label
HMRC v financial institutions : and their customers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...