Income tax

The taxpayer appealed against the rejection of his claim for double taxation relief by the Revenue and Customs Commissioners which had been allowed by the First-tier Tribunal (Tax Chamber) but then overturned on appeal by the Upper Tribunal (Tax and Chancery Chamber) and upheld by the Court of Appeal, Civil Division. The Supreme Court, in allowing the taxpayer’s appeal, held that the FTT had been entitled to make the finding that it had and that the taxpayer qualified for the relief.