Practice and Procedure
R V DERMOT JEREMY DIMSEY (2001)
PUBLISHED October 11, 2001[2001] UKHL 46
Under s.739(2) Income and Corporation Taxes Act 1988 offshore companies were liable to pay the United Kingdom corporation tax on their profits.
HL (Lord Bingham of Cornhill, Lord Nicholls of Birkenhead, Lord Steyn, Lord Hutton, Lord Scott of Foscote)
11/10/2001
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