The Resource Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords

Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords

Label
Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
Title
Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
Creator
Subject
Language
eng
Summary
This case note discusses the Agassi case, in which the House of Lords considered the question of whether a non-resident company with no UK presence (taxable or otherwise) can be subject to a tax deduction obligation. The case concerned the tennis player's liability to UK income tax in respect of endorsement earnings attributable to his participation in UK tennis tournaments. It was the Revenue's case that those earnings, although paid by non-resident manufacturing companies to a non-resident company owned by Mr Agassi, were taxable in his hands under the special legislation which applies to the UK-related earnings of non-resident entertainers and sportsmen
Citation source
In: British tax review. - London. - (2006),
http://library.link/vocab/creatorName
Norfolk, C
Language note
English
http://library.link/vocab/subjectName
  • case law
  • foreign income tax
  • sportsmen
  • sponsorship
  • withholding tax
Label
Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
Instantiates
Publication
Label
Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
Publication

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