United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Collard (Inspector of Taxes) v Mining & Industrial Holdings Ltd [1989] UKHL TC_62_448 (13 April 1989)
URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_62_448.html
Cite as: [1989] BTC 167, [1989] UKHL TC_62_448, 62 TC 448, [1989] STC 384

[New search] [Printable PDF version] [Help]

Collard (Inspector of Taxes) v Mining & Industrial Holdings Ltd [1989] UKHL TC_62_448 (13 April 1989)

Double taxation relief - UK resident company in receipt of dividends from companies resident abroad - Whether relief by way of credit to be given for foreign taxes on such dividends before or after advance corporation tax in respect of distributions made by it is set against its liability to corporation tax - Double Taxation Relief (Taxes on Income) (Australia) Order 1968, (S.I. 1968 No.305), Article 19(1); Income and Corporation Taxes Act 1970, ss 497(1), 501, 505; Finance Act 1972, 5 85(1), s 100(4) and (6) - Construction of Act - Whether legislative gap to be filled.

A HTML version of this file is not available click here to view the whole pdf version : [1989] UKHL TC_62_448

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010