The Weekly Law Reports
[1972] 2 WLR 1045
[CHANCERY DIVISION]
OPPENHEIMER
v.
CATTERMOLE (INSPECTOR OF TAXES)
1971 Dec. 16,
21
Goulding J.
Conflict of Laws
— Confiscatory or political legislation
— Nationality
— German subject emigrating to England in 1939
— German decree of 1941 depriving German Jews resident abroad of their nationality
— Naturalised British subject in 1948
— Effect of German decree
— Whether retaining German nationality for revenue purposes
Revenue
— Income tax
— Double taxation relief
— German subject emigrating to England becoming British national
— Annual pension from Germany
— Whether retaining German nationality and thereby entitled to relief against income tax
—
Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1955 (S.I. 1955 No. 1203), art. IX