Memec plc v Commissioners of Inland Revenue

Citation:

[1998] All ER (D) 255

Judgment Date:

09 June 1998

Robert Venables QC, Julian Ghosh and Amanda Hardy (instructed by Finers) for the taxpayer.

Double taxation – Relief – Partnership – Transparency of partnership – Taxpayer entering into German ‘silent partnership’ agreement with German subsidiary holding company – Whether taxpayer’s share of profits in silent partnership a dividend – Double Taxation Relief (Taxes on Income)(Federal Republic of Germany) Order 1967, art XVIII.