Tax Treaty Case Law around the Globe 2024
1. Aufl. 2025
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18.1. Introduction
This case has been presented twice before. In 2021, the First Tier Tribunal decision was presented, and then in 2022 the Upper Tribunal decision. Both Tribunals decided in favour of the UK Revenue authorities (HMRC). On both occasions, the concluding comments on the judgments were that the judgments were wrong. These conclusions have now been proved correct in that the case has gone on to the Court of Appeal and the Court of Appeal has unanimously overturned the previous decisions. The case was subsequently appealed to the Supreme Court, and the appeal was heard on the fourth and fifth of November 2024. A final determination is currently awaited.
The case relates to the interpretation of article 6 of the Canada-UK DTC of (the Convention) and the meaning of “Immovable Property” - in this case, relating to payments linked to the extraction of mineral deposits (i.e. oil) from the British sector of the North Sea. There is also a subsidiary question on treaty interpretation when a treaty is concluded in two languages.
18.2. Facts of the case
The facts were explained when the case was first presented. The summary is repeated here. They appear complicated; ...