HL Income Tax, Schedule D – Double taxation relief – Tax credit – Whether tax paid – in respect of – income of year of assessment or basis year – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 347; Double Taxation Relief (Taxes on Income) (New Zealand) Order, 1947 (S.R. and O. 1947 No. 1776), Schedule, Article XIV (1).
[1965] UKHL TC – 42 – 333, 42 TC 333, [1965] 1 WLR 680, [1965] 2 All ER 115
Bailii
England and Wales
Cited by:
Cited – Anson v Revenue and Customs SC 1-Jul-2015
Interpretation of Double Taxation Agreements
This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2021; Ref: scu.559793
