INCOME TAX – UK-USA double tax agreement – whether pension income from the World Bank’s 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
[2015] UKUT 39 (TCC)
Bailii
England and Wales
Income Tax
Updated: 01 January 2022; Ref: scu.549069