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INTERNATIONAL U.K. House of Lords

Oppenheimer v Cattermole (Inspector of Taxes) [1975] UKHL TC_50_159 (05 February 1975)

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Oppenheimer v Cattermole (Inspector of Taxes) [1975] UKHL TC_50_159 (05 February 1975)

Income tax, Schedule D – Foreign possessions – Double taxation relief – German government pension fo r past services – Paid to British subject o f German origin – Whether German nationality deemed to be retained – Double Taxation Relief (Taxes on Income) (Federal Republic o f Germany) Order 1955 (S.I. 1955 No. 1203), Sch., arts. 11(3), IX(1) and XXI(3); Double Taxation Relief (Taxes on Income) (Federal Republic o f Germany) Order 1967 (S.1. 1967 No. 25), Sch., arts. 11(3), IX(2) and XXIII(3).
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Source: https://www.bailii.org/

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