The claimant sought to make arrangements with a view to collecting substantial arrears of tax due to South Africa. The revenue said that it had that power by virtue of the double taxation treaty with South Aftrica. The company replied that the liabilities arose for years prior to the Convention embodied in the Regulations, andtat they were not recoverable under it.
Judges:
Pelling QC
Citations:
[2012] EWHC 1807 (Ch)
Links:
Statutes:
Double Taxation Relief (Taxes on Income) (South Africa) Order 2002, Income and Corporation Taxes Act 1988 788, Finance Act 2006 173, Vienna Convention on the Law of Treaties 28
Jurisdiction:
England and Wales
Citing:
Cited – Re Visser ChD 1928
English law generally does not permit either the direct or indirect enforcement of foreign revenue laws. . .
Cited – Government of India v Taylor HL 1955
The Government of India sought to prove in the voluntary liquidation of a company registered in the United Kingdom but trading in India for a sum due in respect of Indian income tax, including capital gains tax, which arose on the sale of the . .
Cited – Rossano v Manufacturers Life Insurance Co 1963
The plaintiff an Egyptian national bought insurance from the defendant Canadian company (MLI) with branches inter alia in Egypt. When the policies matured, Rassano brought an action in England claiming the money due under them. In defence, MLI . .
Cited – QRS 1 APS and others v Frandsen CA 21-May-1999
The appellants were all Danish companies put into liquidation for asset stripping in contravention of Danish law. The respondent was resident in the UK and had owned them. The Danish tax authorities issued tax demands and the liquidators now sought . .
Cited by:
Appeal from – Ben Nevis (Holdings) Ltd and Another v Revenue and Customs CA 23-May-2013
The company owed very substantial arrears of tax in South Africa. Assets had been transferred to a bank account in London in the name of an associated company. The double taxation treaty with South Africa now provided for mutlual assistance and the . .
Lists of cited by and citing cases may be incomplete.
International, Taxes Management, Litigation Practice
Updated: 02 June 2022; Ref: scu.463008