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Training Consultant v Revenue and Customs: SCIT 15 Jan 2007

DOUBLE TAXATION RELIEF – whether the operation in Slovakia carried on as a registered branch of X International Limited was akin to a partnership with the Appellant, or whether X International Limited were carrying on business alone but contractually bound to pay the Appellant a share of profits – the latter – no relief available
[2007] UKSPC SPC00584
Bailii
England and Wales

Updated: 14 October 2021; Ref: scu.249650 br>

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