Jurisdiction(s):
United Kingdom

POEM under DTT tie-breakers: first detailed appellate guidance confirming autonomous meaning beyond CMC—Haworth v HMRC (England and Wales)

Published on: 21 July 2025

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Table of contents

What are the practical implications of this case?
What was the background?
What did the court decide?
Case details

Article summary

Haworth and others v Revenue and Customs Commissioners [2025] EWCA Civ 822

What are the practical implications of this case?

Double tax treaties require the identification of a single country of residence. For entities rather than individuals, the pre‑2017 OECD Model Convention applied a tiebreak that treated a dual‑resident person as resident where its place of effective management was located. From 2017, the Model moved to resolution via a mutual agreement procedure (MAP) between the contracting states, although place of effective management remains a relevant consideration in that exercise.

This decision will therefore be significant for advisers working with entities—such as companies and trusts—that are resident both in the UK and another jurisdiction, when considering how a DTT applies. It is the first appellate ruling to offer granular guidance to practitioners and tribunals on how to...

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