(1) Ardmore Construction Limited (2) Andrew Colin Perrin v The Commissioners for HM Revenue and Customs: [2015] UKUT 0633 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Berner on 20 November 2015.
Read the full decision in .
INCOME TAX 鈥 deduction of tax at source 鈥 whether 鈥渋nterest arising in the United Kingdom鈥 鈥 ITA 2007, s 874 鈥 source of interest - test to be applied 鈥 whether a multi-factorial test, a test of nationality of the loan document or a place of credit test 鈥 National Bank of Greece considered 鈥 appeals dismissed.