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URL: http://www.bailii.org/je/cases/JLR/2015/JLR151455.html
Cite as: [2015] 1 JLR 455

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Tax Comptroller v. Atherley 2015 (1) JLR 455 (27 May 2015)

Income Tax-deductions and allowances-double taxation credit-credit under Income Tax (Jersey) Law 1961, art. 112 for tax payable overseas in respect of overseas income against tax payable in Jersey-credit given when liability assessed under art. 22(1), not after any subsequent marginal relief under art. 92C (i.e. tax not to exceed 27% of amount by which total income exceeds relevant threshold under art. 92A)

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