The Resource Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518

Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518

Label
Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
Title
Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
Title variation
Agassi v Robinson
Subject
Language
eng
Summary
Judgment of 19 November 2004 in which the Court of Appeal has reversed the High Court's decision that a non-resident sportsman (Agassi) was chargeable to tax under s556 Income Tax Act 1988 on endorsement payments connected with his sporting activities in the UK and made by non-resident companies to a non-resident company controlled by Agassi. The Court of Appeal held that s556 did not apply to any case where the taxpayer did not have a withholding obligation under s555(2), and s555(2) did not apply to companies with no tax presence in the UK
Citation source
In: International tax law reports. - London. - Vol. 7 (2005),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • non-resident
  • sportsmen
  • case law
  • territoriality principle
Label
Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
Instantiates
Publication
Label
Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
Publication

Library Locations

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      52.37366609999999 4.9336932
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