SCIT INCOME TAX – Appeal against a refusal of an ‘error or mistake’ claim: s.33 TMA 1970 – claim for exemption from UK income tax on emoluments received by reason of employment as member of the service staff of a diplomatic mission: article 37(3) of the Vienna Convention on Diplomatic Relations, 1961, having the force of law in the United Kingdom by virtue of section 2 of the Diplomatic Privileges Act 1964 – held that the Appellant, although a member of the service staff of a diplomatic mission was permanently resident in the United Kingdom within the meaning of article 37(3) and therefore disqualified from exemption – held further that even if she was not so permanently resident she was in any case prevented from enjoying such exemption because there was no appropriate notification of her appointment as required by article 39(1) of the Convention – appeal dismissed: Article 10 of the Convention, article 31 of the Vienna Convention on the Law of Treaties, 1980, section 4 of the Diplomatic Privileges Act 1964, IRC v Commerzbank AG [1990] STC 285, R v Secretary of State for the Home Department, ex parte Adan [2002] 1 WLR 143, R v Secretary of State for the Home Department, ex parte Bagga [1991] 1 All ER 777 also considered.
Citations:
[2004] UK SPC00419
Links:
Statutes:
Income Tax
Updated: 11 June 2022; Ref: scu.199214
