Determining the Source of Income – An Analysis of the Ardmore Case

Type

Journal

Author

Obuoforibo, B.R.

Country

United Kingdom

Published Date

July 9, 2014

Issue

European Taxation 2014 (Volume 54), No. 8

DOI

https://doi.org/10.59403/1ge5cnm

Document

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The author, in this note, comments on the Ardmore case, which concerns the determination of the source of income, specifically whether or not the income in question arose within the United Kingdom.

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Determining the Source of Income – An Analysis of the Ardmore Case