Peter Harris, David Oliver. International Commercial Tax. Cambridge University Press, 2010. P. 37.
917
Подробнее об эстоппеле см.: Эстоппель // Dic.Academic.Ru. URL: http://dic.academic.ru/dic.nsf/fin_enc/19574.
918
Smallwood v. RCC (2008) 10 ITLR 574 (SC). § 99.
919
The Commissioners for Her Majesty’s Revenue & Customs v. FCE Bank Plc (2011) UKUT 420 (TCC). URL: www.internationaltaxreview.com/pdfs/HMRC_v_FCE_Bank_Plc.pdf; FCE Bank Plc v Revenue and Customs Commissioners (2012) EWCA Civ 1290. URL: www.pumptax.com/wp-content/uploads/old/documents/FCE171012.pdf.
