Michael Macklin v The Commissioners for HM Revenue and Customs: [2015] UKUT 0039 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 4 February 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
4 February 2015

Read the full decision in .

INCOME TAX 鈥� UK-USA double tax agreement 鈥� whether pension income from the World Bank鈥檚 retirement scheme was eligible for relief from UK income tax as income from a 鈥減ension scheme established in鈥� the USA for the purposes of the agreement 鈥� articles 3(1)(o) and 17(1)(b) of the agreement.

Updates to this page

Published 1 December 2016