First-tier Tribunal (Tax)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Weiser v Revenue and Customs Commissioners First-tier Tribunal (INCOME TAX/CORPORATION TAX : Double taxation) [2012] UKFTT 501 (TC) (10 August 2012)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02178.html
Cite as: [2012] SFTD 1381, [2012] STI 3238, 15 ITL Rep 157, [2012] UKFTT 501 (TC)

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Weiser v Revenue and Customs Commissioners First-tier Tribunal (INCOME TAX/CORPORATION TAX : Double taxation) [2012] UKFTT 501 (TC) (10 August 2012)

Income tax – individual resident of Israel - claim for exemption under Art XI, UK/Israel double tax treaty – whether UK pension income exempted from tax under special Israel tax provision was entitled to treaty exemption from UK tax under Art XI – meaning of “subject to Israel tax in respect thereof”

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