UK first-tier Tribunal allows unilateral credit for US withholding taxes as treaty relief wasn’t available

INCOME TAX (UK LAW) : Where taxpayer received interest payments from US but UK-US treaty relief did not apply, unilateral credit for US withholding tax would be allowed under UK legislationINCOME TAX (UK LAW) : Where taxpayer received interest payments from US but UK-US treaty relief did not apply, unilateral credit for US withholding tax would be allowed under UK legislationwww.taxmann.com Latest Case LawsRead More

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