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Pardoe (Inspector of Taxes) v Energy Power Development Corporation: ChD 2 Mar 2000

Arrangements in the Acts to allow the revenue authorities to protect their position where payments were to be made overseas, by requiring the withholding of amounts equivalent to the tax payable, went as far as the Act expressly allowed, and no further. There is a substantial gap in such provision. No direction was available where … Continue reading Pardoe (Inspector of Taxes) v Energy Power Development Corporation: ChD 2 Mar 2000