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
Resource Information
The item Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fowler-v-HMRC-Supreme-Court--neither-fish-nor/XJcb8ehDVsY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fowler-v-HMRC-Supreme-Court--neither-fish-nor/XJcb8ehDVsY/">Fowler v HMRC (Supreme Court) : neither fish nor Fowler : tax treaty implications of domestic deeming rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
