Revenue and Customs Commissioners v Anson [2013] EWCA Civ 63, [2013] All ER (D) 123 (Feb)
The relevant test for determining whether a person was taxed on the same profits or income in both jurisdictions was whether the source of the profits or income in each jurisdiction was the same. Where the taxpayer became entitled to the profits of an entity because of some contractual arrangement to which he was a party, he had to show that the contract was actually the source of the profit, rather than a mechanism to secure a right to a profit derived from another source. That would in general mean that he had to show a proprietary right to the profits.