The Resource Swift justice
Swift justice
Resource Information
The item Swift justice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Swift justice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Swift justice
- Title
- Swift justice
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Swift-justice/uwgD6jCXZrw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Swift-justice/uwgD6jCXZrw/">Swift justice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>