Michael Macklin v The Commissioners for HM Revenue and Customs: [2015] UKUT 0039 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 4 February 2015.

Read the full decision in Michael Macklin v The Commissioners for HM Revenue and Customs: [2015] UKUT 0039 (TCC).

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.

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