Macklin v Revenue And Customs [2015] UKUT 39 (TCC) (4 February 2015)
INCOME TAX – UK-USA double tax agreement – whether pension income
from the World Bank’s retirement scheme was eligible for relief from UK
income tax as income from a “pension scheme established in” the USA for
the purposes of the agreement – articles 3(1)(o) and 17(1)(b) of the
agreement
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