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Revenue

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The Inland Revenue, formed in 1849 and dissolved in 2005 to form part of HMRC.

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    The Inland Revenue, formed in 1849 and dissolved in 2005 to form part of HMRC.

    A body corporate is an entity with a legal personality of its own. The Revenue does not treat a Scottish partnership as a body corporate even though it has separate legal personality.

    We in the Revenue and our National Insurance Contributions Office have held that money, as we could not trace this person, but up pops the person, having got the letter and we re-unite them.

    As a result of the decision of the Court of Appeal in Clark v. Perks (2001) 74 TC 187, the Revenue accepted that jack-up rigs similar to the rig on which the taxpayer worked should be treated as being a ship for the purposes of claiming foreign earnings deductions before 17 March 1998.

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Contenido léxico procedente de Wiktionary, bajo licencia CC BY-SA 4.0 · Entrada de origen · Versión de los datos 2026-08-23

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