The Resource Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)

Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)

Label
Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)
Title
Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)
Subject
Language
eng
Summary
Judgment by the Chancery Division dated 8 April 2005. It deals with the common law test for corporate residence in a scheme to avoid capital gains tax on the disposal of shares. In the case of special purpose vehicles which are incorporated abroad and have a short-term involvement in transactions, it is sufficient for the taxpayer to show some evidence of management in the overseas territory; the onus then shifts to the revenue authorities to displace the residence abroad
Citation source
In: International tax law reports. - London. - Vol. 7 (2005),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • central management and control
  • group of companies
  • capital gains tax
Label
Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)
Instantiates
Publication
Label
Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)
Publication

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