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WHAT IS A DIVIDEND? By Barrie Akin This was one of the main questions for the Court in Memec plc v Inland Revenue Commissioners[removed]STC 1336 which is a useful reminder to practitioners that the approach adopted by the
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Document Date: 2008-04-24 18:19:57


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Monarch Airlines / Sun Life Assurance Co. / Pearson / Facts Memec plc / Esso Petroleum Co Ltd / Commerzbank AG / Memec plc / /

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United Kingdom / Canada / /

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M&A / /

Facility

Chancery Division / /

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tax law / case law / public international law / resident subsidiaries / /

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German federal tax court / Ministry of Defence / UN Court / Australian Mutual Provident Society / OECD / Chancery Division / /

Person

Robert Walker / /

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ordinary businessman / /

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