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Double tax relief not available under UK-USA treaty (GE Financial Investments v HMRC)

Published on: 21 June 2021
Published by: LexisPSL
  • Double tax relief not available under UK-USA treaty (GE Financial Investments v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In GE Financial Investments v HMRC the First-tier Tax Tribunal (FTT) held that the appellant was not entitled to relief under the UK-USA double tax treaty (DTT) in a case where the tax at stake was almost £125m. or take a trial to read the full analysis.

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