Define: Taxing Authority
HMRC and any other governmental, state, federal, provincial, local governmental or municipal authority, body or official whether of the United Kingdom or elsewhere in the world, which is competent to impose or collect Ta
HMRC and any other governmental, state, federal, provincial, local governmental or municipal authority, body or official whether of the United Kingdom or elsewhere in the world, which is competent to impose or collect Taxation;.
Relevant Circumstances
- When tax indemnities or claims need to capture all relevant collection bodies
- If a contract operates across the UK and other jurisdictions
- Where notifications or filings must be made to a competent tax authority