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.

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

Updates to this page

Published 1 December 2016