UK first-tier Tribunal allows unilateral credit for US withholding taxes as treaty relief wasn’t available

INCOME TAX (UK LAW) : Where taxpayer received interest payments from US but UK-US treaty relief did not apply, unilateral credit for US withholding tax would be allowed under UK legislation

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316461/uk-first-tier-tribunal-allows-unilateral-credit-for-us-withholding-taxes-as-treaty-relief-wasn’t-available.aspx