The Commissioners for HM Revenue and Customs v George Anson: [2011] UKUT 318 (TCC)

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: [2011] 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.

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