Ramsay principle
id:
ramsay-principle-199-18649740
title:
Ramsay principle
text:
"Ramsay principle" is the shorthand name given to the decision of the House of Lords in two important cases in the field of UK tax, reported in 1982: Ramsay v. IRC, the full name of which is W. T. Ramsay Ltd. v. Inland Revenue Commissioners, Eilbeck v. Rawling, and its citation is [1982] A.C. 300.
IRC v. Burmah Oil Co. Ltd., the full name of which is Inland Revenue Commissioners v. Burmah Oil Co. Ltd., and its citation is [1982] S.T.C. 30, H.L.(Sc.). In summary, companies that had made substanti
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original url:
https://en.wikipedia.org/wiki/Ramsay_principle
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date modified:
2024-03-18T20:52:35Z
main entity:
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