Income tax – individual resident of Israel – claim for exemption under Art XI, UK/Israel double tax treaty – whether UK pension income exempted from tax under special Israel tax provision was entitled to treaty exemption from UK tax under Art XI – meaning of ‘subject to Israel tax in respect thereof’
[2012] UKFTT 499 (TC), [2012] STI 3238, 15 ITL Rep 157, [2012] SFTD 1381
Bailii
England and Wales
Income Tax
Updated: 02 January 2022; Ref: scu.466138