The Resource Oppenheimer v HMRC : Determining centre of vital interests

Oppenheimer v HMRC : Determining centre of vital interests

Label
Oppenheimer v HMRC : Determining centre of vital interests
Title
Oppenheimer v HMRC : Determining centre of vital interests
Creator
Subject
Language
eng
Summary
This case comment reviews the different approaches of the parties in Oppenheimer v Revenue and Customs Commissioners (FTT) to interpreting the phrase "centre of vital interests" to establish a taxpayer's residence for tax purposes. It suggests why HMRC's view is to be preferred, and proposes a possible future approach
Citation source
In: British tax review. - London. - (2022), no. 3 ; p. 245-251
http://library.link/vocab/creatorName
  • Hattingh, P.J
  • Avery Jones, J.F
Geographic coverage
  • Europe
  • Africa
Language note
English
http://library.link/vocab/subjectName
  • case law
  • double taxation
  • tax treaty
  • centre of vital interests
  • residence
  • treaty interpretation
  • OECD Model
Label
Oppenheimer v HMRC : Determining centre of vital interests
Instantiates
Publication
Label
Oppenheimer v HMRC : Determining centre of vital interests
Publication

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