Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/court-of-appeal/ Views and developments from the Tax Department at Weil Fri, 20 Mar 2026 15:41:38 +0000 hourly 1 The Ardmore Ruling: Between a Rock and a Difficult Place https://tax.weil.com/uk-tax/straight-to-the-point/the-ardmore-ruling-between-a-rock-and-a-difficult-place/ Tue, 07 Aug 2018 16:43:32 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=501 It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case. Broadly speaking, the court confirmed the existing understanding of the law as it relates to UK withholding tax (UKWHT) on interest payments. Had the court done otherwise, the resulting upheaval could

The post The Ardmore Ruling: Between a Rock and a Difficult Place appeared first on Weil Tax BLOG.

]]> It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case. Broadly speaking, the court confirmed the existing understanding of the law as it relates to UK withholding tax (UKWHT) on interest payments. Had the court done otherwise, the resulting upheaval could

The post The Ardmore Ruling: Between a Rock and a Difficult Place appeared first on Weil Tax BLOG.

]]> Ardmore https://tax.weil.com/uk-tax/straight-to-the-point/ardmore/ Mon, 02 Jul 2018 23:36:05 +0000 Stuart Pibworth http://tax.weil.com/?p=496 Subject to the availability of a domestic exemption or relief under an applicable double tax treaty or EU Directive, a payment of yearly interest (as opposed to short interest) with a UK source to, amongst others, a non-UK person is subject to the deduction of UK income tax at the “basic” rate (currently 20%).  The

The post Ardmore appeared first on Weil Tax BLOG.

]]> Subject to the availability of a domestic exemption or relief under an applicable double tax treaty or EU Directive, a payment of yearly interest (as opposed to short interest) with a UK source to, amongst others, a non-UK person is subject to the deduction of UK income tax at the “basic” rate (currently 20%).  The

The post Ardmore appeared first on Weil Tax BLOG.

]]>