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Whose benefit?

30 August 2011
Issue: 4319 / Categories: Tax cases , Income Tax , Residence & domicile
Kljun (TC1226)

The taxpayer a Croatian resident was employed by a Cypriot company.

He was deployed to work on standby vessels in the North Sea operated by a UK resident company. He was not resident in the UK and did not pay tax anywhere else.

He made a claim under article 15 of the double taxation treaty between the UK and Yugoslavia to have the UK tax deducted under PAYE refunded.

HMRC refused the claim on the ground the taxpayer was being paid by a UK resident company.

The taxpayer appealed claiming he was employed by the Cypriot company not the UK operation.

The First-tier Tribunal decided that in assessing whether the services provided by the taxpayer were an integral part of the Cypriot company it was important to ascertain which business bore responsibility...

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