The Resource Fowler v HMRC : divers and the dangers of deeming

Fowler v HMRC : divers and the dangers of deeming

Label
Fowler v HMRC : divers and the dangers of deeming
Title
Fowler v HMRC : divers and the dangers of deeming
Creator
Subject
Language
eng
Summary
This case note describes the Fowler v HMRC case [2016] UKFTT 234 (TC). The case raises the question which tax treaty provision applies to a diver who is a resident of the treaty partner (South Africa) working in the UK continental shelf waters: employment income or business profits. The writers who are from the UK and South Africa examine this issue of treaty interpretation from the point of view from both countries
Citation source
In: British tax review. - London. - (2016), no. 4 ; p. 417-434
http://library.link/vocab/creatorName
  • Avery Jones, J.F
  • Hattingh, P.J
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • treaty interpretation
  • employment income
  • business profits
  • continental shelf
  • residence
Label
Fowler v HMRC : divers and the dangers of deeming
Instantiates
Publication
Label
Fowler v HMRC : divers and the dangers of deeming
Publication

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