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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Oppenheimer v Cattermole (Inspector of Taxes) [1975] UKHL TC_50_159 (05 February 1975)
URL: http://www.bailii.org/uk/cases/UKHL/1975/TC_50_159.html
Cite as: [1975] TR 13, [1976] AC 249, [1975] STC 91, [1975] 2 WLR 347, 50 TC 159, [1975] UKHL TC_50_159, [1975] 1 All ER 538
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Oppenheimer v Cattermole (Inspector of Taxes) [1975] UKHL TC_50_159 (05 February 1975)

Income tax, Schedule D - Foreign possessions - Double taxation relief - German government pension fo r past services - Paid to British subject o f German origin - Whether German nationality deemed to be retained - Double Taxation Relief (Taxes on Income) (Federal Republic o f Germany) Order 1955 (S.I. 1955 No. 1203), Sch., arts. 11(3), IX(1) and XXI(3); Double Taxation Relief (Taxes on Income) (Federal Republic o f Germany) Order 1967 (S.1. 1967 No. 25), Sch., arts. 11(3), IX(2) and XXIII(3).

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