The Resource Swift justice

Swift justice

Label
Swift justice
Title
Swift justice
Creator
Subject
Language
eng
Summary
The author revisits the question of discovery assessments in the light of a First-tier Tribunal decision: Swift v HMRC. The case dealt with Mr Swift's entitlement to double taxation relief on the US tax paid in respect of the profits of a Delaware limited liability company, an entity that is treated as transparent for US tax purposes and, therefore, where the US tax on those profits would have been paid by Mr Swift personally. This article considers a subsidiary issue that arose in the case - HMRC's right to issue discovery assessments
Citation source
In: Tax adviser. - London. - (July 2010) ; p. 28-29
http://library.link/vocab/creatorName
Gordon, K.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • discovery assessment
Label
Swift justice
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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