Field Court Tax Chambers

Cases - test

Below is a summary of the most recent cases in which Counsel from Field Court Tax Court Chambers have appeared. A complete list is available on individual barristers’ pages.

CORPORATION TAX – UK/USA double tax convention – meaning of a “resident ofContracting State” for purposes of convention – whether UK resident …

INCOME TAX – whether FTT correct that obligation to withhold tax under ITA 2007, s 874 aroseon interest payments – yes – …