For an illustration of the Revenue rule in practice, have a look at the DK cum ex in UK Revenue rule case under section VII. Case law. The case is about whether Denmark was asking the UK collect its tax for it, or whether Denmark was asking the UK to collect damages for fraud against Denmark.

The picture below contains the quiz questions and answers for future reference. You have to download the file to see it. We did it this way to make it less tempting to look at the answers whilst doing the quiz the first time.

The following source documents are for students interested in reading further. They are not part of the compulsory reading material, but are referenced in the course videos above.