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United Kingdom Case Law

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Tax law [2013] UKFTT 112 (TC)

Coxon v Revenue & Customs

Coxon v Revenue & Customs [2013] UKFTT 112 (TC) (08 February 2013)

The tribunal dismissed Mr Coxon’s appeal against income tax assessments on escrow account interest, holding the interest was taxable and not covered by Part 8 relief.

  • Income tax
  • Foreign income
  • Interest income
  • Offset mortgage
  • Unremittable income
  • Income-tax
Read case analysis
Tax law [2013] UKFTT 112

Coxon v Revenue & Customs

Coxon v Revenue & Customs [2013] UKFTT 112 (TC) (08 February 2013)

The tribunal dismissed Mr Coxon’s appeal against tax assessments on escrow-account interest credited in Cyprus, holding the interest was taxable and not unremittable.

  • Income tax
  • Foreign income
  • Interest income
  • Offset mortgage
  • Unremittable income
  • Income-tax
Read case analysis

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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.