Pension from World Bank Staff Retirement Plan Tax Exempt in United Kingdom under the United Kingdom-United States Income Tax Treaty (2001)

In this article, the author analyses the recent UK tax case of Michael Macklin (2015) in which the Upper Tribunal held that a pension derived from the World Bank Staff Retirement Plan by a UK resident was exempt from tax in the United Kingdom because that Plan was established in, and generally exempt from income taxation in, the United States for the purposes of the United Kingdom-United States Income Tax Treaty (2001).