The Resource Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?

Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?

Label
Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
Title
Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
Creator
Subject
Language
eng
Summary
This case note examines the Supreme Court decision in Anson v HMRC [2015] UKSC 44. The case involves the treatment for UK personal income tax purposes of a membership interest in a Delaware limited liability company (an LLC) held by Mr Anson, a UK resident, where the LLC was fiscally transparent for US income tax purposes
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Nikolakakis, A
Language note
English
http://library.link/vocab/subjectName
  • case law
  • Delaware corporation
  • limited liability company
  • entity classification
  • tax policy
  • treaty interpretation
  • tax treaty
Label
Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
Instantiates
Publication
Label
Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
Publication

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