Revenue
See also: revenue
English edit
Proper noun edit
the Revenue
- (UK) The Inland Revenue, formed in 1849 and dissolved in 2005 to form part of HMRC.
- 2003, Michael Thomas, Stamp Duty Land Tax, Cambridge University Press, page 83:
- 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.
- 2004, House of Commons Committee of Public Accounts, The Recovery of Debt by the Inland Revenue (Forty-ninth Report of Session 2003-04), The Stationery Office, page Ev 9:
- 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.
- 2005, Tax Cases Reported Under the Direction of the Board of Inland Revenue (with Notes of Argument Prepared by the Law Reporters to the Incorporated Council of Law Reporting for England and Wales), The Stationery Office, page 391:
- 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.