The Resource Court places trusts's effective management in the UK

Court places trusts's effective management in the UK

Label
Court places trusts's effective management in the UK
Title
Court places trusts's effective management in the UK
Creator
Subject
Language
eng
Summary
This article discusses the Trevor Smallwood Trust v Revenue & Customs case, in which the UK Special Commissioners recently concluded in a non-binding decision that a Jersey trust that temporarily relocated to Mauritius to benefit from favourable capital gains treatment maintained a 'place of effective management' in the UK
Citation source
In: International tax review. - London. - (October 2008) ; p. 21-22
http://library.link/vocab/creatorName
Sekar, K.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • place of effective management
  • trust
  • dual residence
  • treaty interpretation
  • case law
Label
Court places trusts's effective management in the UK
Instantiates
Publication
Label
Court places trusts's effective management in the UK
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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