The Resource Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees

Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees

Label
Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees
Title
Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees
Creator
Subject
Language
eng
Summary
This case note contrasts the outcomes in Revenue and Customs Commissioners v Development Securities Plc (CA) and Wood v Holden (Inspector of Taxes) (CA) on the residence of a company incorporated abroad for the purpose of a transaction involving a purchase favourable to its parent company. It considers the extent to which the level of detail of the First-tier Tribunal decision may explain the difference, and notes that in the later decision the Court did not rely on Wood
Citation source
In: British tax review. - London. - (2021), no. 1 ; p. 51-55
http://library.link/vocab/creatorName
Avery Jones, J.F
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • parent company
  • subsidiary company
  • place of effective management
Label
Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees
Instantiates
Publication
Label
Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees
Publication

Library Locations

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