The Resource Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)

Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)

Label
Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)
Title
Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the First-Tier Tribunal (Tax), decision date 22 March 2022. This case concerned the tie-breaker provisions of the UK-South Africa double taxation convention, and specifically the tests of ‘centre of vital interests’ (CVI) and habitual abode. The taxpayer was resident in both the UK and South Africa under domestic law; he had permanent homes available to him in both countries, so the issue of ‘treaty residence’ had to be decided under the third and fourth tie-breakers of CVI and habitual abode
Citation source
In: International tax law reports. - London. - Vol. 24 (2022), part 5 ; p. 714-779
http://bibfra.me/vocab/relation/comm
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http://library.link/vocab/creatorName
  • Hattingh, P.J
  • Avery Jones, J.F
Geographic coverage
  • Africa
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • dual residence
  • centre of vital interests
  • habitual abode
  • permanent home available
  • tiebreaker rule
  • case law
Label
Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)
Instantiates
Publication
Label
Oppenheimer v Revenue and Customs Commissioners : [2022] UKFTT 112 (TC)
Publication

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