The Resource The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases

The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases

Label
The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases
Title
The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases
Creator
Subject
Language
eng
Summary
This article explores one of the issues left hanging in the air after the refusal of the UK Supreme Court to permit an appeal in the Smallwood case, namely the test of residence for tax treaty purposes as it affects trusts and trustees. The approach of the UK Court of Appeal is compared with the way that the Federal Court of Appeal in Canada dealt with similar issues in the Garron case. The relevance of the use of the central management and control test to establish the residence of a corporate trustee in domestic law is then examined and, finally, some questions are raised about the way in which HMRC decided to contest Smallwood and some conclusions drawn as to what may have been the result of alternative approaches
Citation source
In: British tax review. - London. - (2011),
http://library.link/vocab/creatorName
Cleave, B
Language note
English
http://library.link/vocab/subjectName
  • case law
  • trust
  • tax treaty
  • residence
  • central management and control
Label
The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases
Instantiates
Publication
Label
The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases
Publication

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