Upper Tribunal Tax and Chancery decision of Mr Justice Mann on 3 August 2011.
Read the full decision in The Commissioners for HM Revenue and Customs v George Anson:  UKUT 318 (TCC).
Income tax – double taxation – United Kingdom and United States – whether
computation by reference to the same income or profits – whether taxpayer
entitled to profits as they arise.
Release date: 3 August 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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