Income Tax - question whether UK income tax is due for pensions payed by the Federal Republic of Germany - appellants were persecuted and also lost their German nationality through Nazi laws - as dual citizens they would be exempt from the income tax

Article IX (1) of the Schedule to the Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1955 and article IX (2) of the Schedule to the Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967, Section 56 Taxes Management Act 1970, Section 22(1) Finance Act 1961