The Resource Cross-border enforcement of tax debts: trustee issues in the UK and offshore

Cross-border enforcement of tax debts: trustee issues in the UK and offshore

Label
Cross-border enforcement of tax debts: trustee issues in the UK and offshore
Title
Cross-border enforcement of tax debts: trustee issues in the UK and offshore
Creator
Subject
Language
eng
Summary
This article considers the effect of recent international tax cooperation alongside the established principle in India v Taylor and the extent to which trustees can now be potentially liable for foreign tax claims and judgments against them. It discusses the cross-border enforcement of tax liabilities, with particular focus on the situation where a trustee is held secondarily liable for unpaid foreign tax liabilities of a settlor or a beneficiary. It analyses the position at common law and how that has been affected in recent years by international treaties and conventions, comparing the position in the UK with that in its overseas territories and crown dependencies. Finally, it examines related developments in the common law rules, particularly in the UK's overseas territories, and certain practical considerations for trustees in today's globalized world
Citation source
In: Trusts & trustees. - Oxford. - Vol. 25 (2019), no. 5; p. 552-561
http://library.link/vocab/creatorName
  • Gunson, H
  • Klemme, T
Geographic coverage
  • Europe
  • European Union
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • trustee
  • tax liability
  • enforcement
  • recovery of tax
  • collection of tax
  • case law
  • mutual assistance
  • tax treaty
  • memorandum of understanding
  • common law
Label
Cross-border enforcement of tax debts: trustee issues in the UK and offshore
Instantiates
Publication
Label
Cross-border enforcement of tax debts: trustee issues in the UK and offshore
Publication

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