Hearings
England & Wales
21 Dec 1971 [1972] Ch 585; [1972] 2 WLR 1045; [1972] 2 All ER 529, Ch D
20 Jul 1972 [1973] Ch 264; [1972] 3 WLR 815; [1972] 3 All ER 1106, CA
05 Feb 1975 [1976] AC 249; [1975] 2 WLR 347; [1975] 1 All ER 538; 50 TC 159, HL(E)
Oppenheimer v Cattermole
Additional names
Subject Matter
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, Sch, art IX (1) — Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967, Sch, art IX (2)
[1972] Ch 585; [1972] 2 WLR 1045; [1972] 2 All ER 529, Ch D
[1973] Ch 264; [1972] 3 WLR 815; [1972] 3 All ER 1106, CA
[1976] AC 249; [1975] 2 WLR 347; [1975] 1 All ER 538; 50 TC 159, HL(E)
Appellate History
Oppenheimer v Cattermole [1972] Ch 585; [1972] 2 WLR 1045; [1972] 2 All ER 529, Ch D
Decision of Goulding J reversed
Oppenheimer v Cattermole [1973] Ch 264; [1972] 3 WLR 815; [1972] 3 All ER 1106, CA
Oppenheimer v Cattermole [1973] Ch 264; [1972] 3 WLR 815; [1972] 3 All ER 1106, CA
Decision of the Court of Appeal affirmed on different grounds
Oppenheimer v Cattermole [1976] AC 249; [1975] 2 WLR 347; [1975] 1 All ER 538; 50 TC 159, HL(E)