INCOME TAX – deduction of tax at source – whether ‘interest arising in the United Kingdom’ – ITA 2007, s 874 – source of interest – test to be applied – whether a multi-factorial test, a test of nationality of the loan document or a place of credit test – National Bank of Greece considered – appeals dismissed
References: [2015] UKUT 633 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558947
