Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.
Mr Fowler was resident for tax purposes in South Africa but worked as a diver in the UK continental shelf sector of the North Sea. HMRC and Mr Fowler disagreed as to whether he was an employee or was self employed. Mr Fowler’s primary argument was that he was self employed but he argued in the alternative that if he was found to be employed ITTOIA 2005 s 15 would mean that he would still be within the business profits article of the relevant double tax treaty (DTT). Section 15 applies to divers and diving supervisors operating in the continental shelf and treats the performance of the duties of the employment ‘for income tax purposes’ as the carrying on of a trade in the UK....
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Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.
Mr Fowler was resident for tax purposes in South Africa but worked as a diver in the UK continental shelf sector of the North Sea. HMRC and Mr Fowler disagreed as to whether he was an employee or was self employed. Mr Fowler’s primary argument was that he was self employed but he argued in the alternative that if he was found to be employed ITTOIA 2005 s 15 would mean that he would still be within the business profits article of the relevant double tax treaty (DTT). Section 15 applies to divers and diving supervisors operating in the continental shelf and treats the performance of the duties of the employment ‘for income tax purposes’ as the carrying on of a trade in the UK....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
