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United Kingdom - Determining the Source of Income – An Analysis of the Ardmore Case

Country:
United Kingdom
Author:
B.R. Obuoforibo
Issue:
European Taxation, 2014 (Volume 54), No 8
Published:
9 July 2014
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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