The Resource Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules

Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules

Label
Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Title
Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Creator
Subject
Language
eng
Summary
This article discusses propositions derived from Fowler v Revenue and Customs Commissioners (SC) on whether the Income Tax (Trading and Other Income) Act 2005 s.15 affected the United Kingdom-South Africa Double Tax Treaty 2002's application to income earned as a diver in the UK. It considers the demands of the Treaty, the need to determine the purpose of the deeming provision and the result of its application, noting the implications for other such provisions
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 537-547
http://library.link/vocab/creatorName
  • Nikolakakis, A
  • Blessing, P.H
  • Maisto, G
  • Hattingh, P.J
  • Avery Jones, J.F
Geographic coverage
  • Africa
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • treaty interpretation
  • income classification
  • income tax
  • employment income
  • trading income
  • continental shelf
Label
Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Instantiates
Publication
Label
Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
Publication

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      52.3736660 4.9336932
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