Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule

Update: 2022-05-20

Description

In this episode Harriet and Grahame discuss the rules surrounding whether or not countries can recover tax debts through foreign courts. From the original rule in the Government of India case (Government of India v Taylor [1955] AC 491) known as the Revenue Rule through recent case law in SKAT (Skatteforvaltningen v Solo Capital Partners Llp [2022] EWCA Civ 234 (25 February 2022)) and discussing the EU and global agreements which mandate mutual assistance on taxing authorities, Harriet and Grahame discuss the development of cross border assistance in tax collection

Comments

In Channel

Series 6 / Episode 6: The CIOT - what is it and what does it do? With Hassans' Grahame Jackson & Old Square Tax Chambers' Harriet Brown

2023-01-1644:46

Series 6 / Episode 5: The UK Notification of Uncertain Tax Treatment Regime (NUTT) with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

2023-01-0341:47

Series 6 / Episode 4: Santa & Pillar 2 - is this the end of Demi God gift giving?

2022-12-2228:02

Series 6 / Episode 3: The EU Code of Conduct Group and changes to blacklisting criteria, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

2022-12-0547:18

Series 6 / Episode 2: Autumn Statement 2022 Special with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

2022-11-1829:51

Series 6 / Episode 1:Pillar 2 - what is it and what's going on? Ft Leonard Wagenaar

2022-11-1040:51

Series 5 / Episode 6 ft Dominic Sandbrook: The Making of the Modern Tax Base Part Two

2022-10-1201:07:12

Series 5 / Episode 6 ft Dominic Sandbrook: The Making of the Modern Tax Base, Part One

2022-10-1144:27

Series 5 Episode 5: ft Prof Johann Hattingh Anti Avoidance and tax in Africa

2022-10-0344:36

Series 5 / Episode 4: Commonly used words and phrases in International Tax, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.

2022-09-1345:52

Series 5 / Episode 3: Transfer of Assets Abroad, Part 2 with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

2022-09-0752:42

Series 5 / Episode 2: Transfer of Assets Abroad with Hassans’ Grahame Jackson and Old Square Tax Chambers' Harriet Brown.

2022-08-3145:52

Series 5 / Episode 1:ft Prof Philip Baker QC State Aid with Grahame Jackson and Harriet Brown

2022-08-2201:10:08

Series 4 / Episode 6: Transfer pricing with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriett Brown

2022-07-0701:02:46

Series 4 / Episode 5: The OECD's proposals to extend the Common Reporting Standard to cover Crypto assets and exchanges.

2022-06-2945:14

Series 4 / Episode 4: The boundaries of Tax Reporting and Human Rights featuring Filippo Noseda, Mishcon de Reya

2022-06-2248:44

Series 4 / Episode 3: International Recognition of Trusts with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

2022-06-2037:17

Series 4 / Episode 2: Statutory Residence Test with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown.

2022-05-3052:14

Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule

2022-05-2034:07

Series 3 Bonus episode: Russia... CRS... and the international community with Hassans' Grahame Jackson and Old Square Tax Chambers', Harriet Brown

2022-03-2119:31

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Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule

Grahame Jackson and Harriet Brown

#box-pro-ellipsis-176016559650982{-webkit-line-clamp:2;}Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule

Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule

Grahame Jackson and Harriet Brown

Series 4 / Episode 1: Can tax authorities collect each other's tax? The Revenue Rule