INTM161160 - UK residents with foreign income or gains: double taxation relief: 바카라 사이트˜Root income바카라 사이트™ basis - legal position
The authority for the root income' basis is found in the credit Article in double taxation agreements which have been negotiated or amended since the decision in Duckering v Gollan referred to in [INTM161140](/hmrc-internal-manuals/international-manual/intm161140) paragraph (b). This says 바카라 사이트¦ tax payable under the laws of 바카라 사이트¦ and in accordance with this convention, whether directly or by deduction, on profits income or chargeable gains from sources within 바카라 사이트¦ shall be allowed as a credit against any UK tax computed by reference to the same profits income or chargeable gains by reference to which the 바카라 사이트¦ tax is computed바카라 사이트™. TIOPA10/S9 (1)-(3) is the authority for unilateral relief purposes.
There are still a few agreements in force which have not been revised or amended and which provide for credit relief to be given on the statutory income basis. See, however, INTM161170 for guidance on the practice to be adopted where the statutory income basis is the strict legal basis.