Interesting treaty non-resident case

https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12391/TC%2008443.pdf

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Caroline
By accountantccole
05th Apr 2022 12:33

What are the key paras to look at please?- got to page 7 and realised there were 45 pages and lost the will to live!

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By Justin Bryant
05th Apr 2022 12:55

It's not that difficult to skim read based on the case head notes. Took me about 2-3 mins. The fact the taxpayer won makes it interesting of course, plus the fact the bloke's a multi-billionaire from the De Beers diamond dynasty.

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Caroline
By accountantccole
06th Apr 2022 08:52

I'm not used to reading them so no idea which bits are important!

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By Justin Bryant
06th Apr 2022 09:55

Good for you.

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