The Resource Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)

Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)

Label
Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)
Title
Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)
Contributor
Subject
Language
eng
Summary
Judgment by Upper Tribunal (Tax and Chancery Chamber), judgment date 30 May 2017. The taxpayer was a qualified diver. He undertook diving engagements in the United Kingdom Continental Shelf waters. He was resident in South Africa for the purposes of the UK-South Africa Double Taxation Convention (DTC). The HMRC sought to tax the taxpayer's income from his diving activities on the basis that that income was "income from employment" within art 14 of the DTC, rather than "business profits" within art 7. Article 14 provided for the taxation of "salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment". It was common ground that if the taxpayer was self-employed in the relevant tax years, then his diving income was not taxable as he had no permanent establishment within the UK. What was in dispute was the taxpayer's self-employed status. The taxpayer contended that he was self-employed in the relevant tax years, whereas HMRC contended that he was an employee. On the taxpayer's appeal against the closure notices, the First-tier Tribunal (FTT) decided that the question of the effect of s 15 should be determined as a preliminary issue, and held that the taxpayer's relevant income fell within art 7 of the DTC. The Upper Tribunal has reversed the decision of the FTT
Citation source
In: International tax law reports. - London. - Vol. 19 (2017), part 6; p. 1042-1074
Geographic coverage
  • European Union
  • Europe
  • Africa
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • employment income
  • self-employment
  • continental shelf
  • treaty interpretation
  • case law
Label
Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)
Instantiates
Publication
Label
Fowler v Revenue and Customs Commissioners : [2017] UKUT 219 (TCC)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...