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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Ardmore Construction Ltd & Anor v Revenue And Customs [2015] UKUT 633 (TCC) (20 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/633.html
Cite as: [2015] BTC 536, 18 ITL Rep 291, [2016] STC 1044, [2016] STI 307, [2015] UKUT 633 (TCC)

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Ardmore Construction Ltd & Anor v Revenue And Customs [2015] UKUT 633 (TCC) (20 November 2015)


INCOME TAX – deduction of tax at source – whether “interest arising in the United Kingdom” – ITA 2007, s 874 – source of interest - test to be applied – whether a multi-factorial test, a test of nationality of the loan document or a place of credit test – National Bank of Greece considered – appeals dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/633.html