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 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.
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Published 1 December 2016