(1881) 7 QBD 562
England and Wales
Cited by:
Cited – Anson v Revenue and Customs SC 1-Jul-2015
Interpretation of Double Taxation Agreements
This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .
Limited – Barnes v Hely Hutchinson HL 1940
UK taxes had not been paid by the overseas company paying a dividend, but had been by the UK companies in which it held shares. The dividends received by the taxpayer were preference dividends rather than ordinary dividends, and were therefore paid . .
Overruled – Canadian Eagle Oil Co Ltd v The King 1946
. .
Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2021; Ref: scu.573168 br>