04 February 2015

UT Decision: Macklin v HMRC

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
David Yates acted for HMRC.
Click here for the full decision.