Baker v Archer-Shee
| Jurisdiction | England & Wales |
| Year | 1927 |
| Date | 1927 |
| Court | House of Lords |
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63 cases
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R (Huitson) v HM Revenue and Customs
...the first of the disputed tax returns, HMRC set out reasons for the challenges to the claims for relief, referring to the authority of Baker v Archer-Shee [1927] UKHL 1; [1927] AC 844; [1926] 11 TC 749 (“ Archer-Shee”) and to section 739 ICTA 1988. 42 On 16 May 2007 HMRC informed the Clai......
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R (Huitson) v HM Revenue and Customs
...virtue of Article 3 of the UK-Isle of Man Double Taxation Agreement. My claim for Double Tax Relief, as the life tenant, is based on Baker v Archer Shee principles. "(That case is authority for the proposition that a beneficiary under an interest in possession trust has an absolute right to......
- Department of Family and Community Services v Geeves
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Re Cuff Knox, Deceased
...his estate was not liable to estate duty on such of the investments or assets as were situate outside Éire éire. Baker v. Archer-Shee [1927] A. C. 844; In re Ferguson[1935] I. R. 21 andIn re Figgis[1937] I. R. 179 followed. Sudeley v. Attorney-General [1897] A. C. 11 distinguished. Re Smyth......
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1 firm's commentaries
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Recent UK Court Decision on UK Tax Treatment of US LLCs
...is well established in UK tax law that the UK tax treatment depends on the local non-tax law of the facts (see, e.g., Baker v Archer-Shee [1927] AC 844 and Archer-Shee v Garland [1931] AC 212), although it may sometimes be challenging to determine the local law analysis. The Supreme Court c......