The Weiser Case: UK Pension Income Not Subject to Tax in Israel under the Israel-United Kingdom Income Tax Treaty (1962)

Abstract

In this article, the author considers the recent decision of the UK First-tier Tribunal in the case of Weiser, concerning an Israeli resident taxpayer and whether his UK pension income was “subject to tax” in Israel and, consequently, exempt from UK tax under the Israel-United Kingdom Income Tax Treaty (1962).