Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
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The work Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
Resource Information
The work Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
- Language
- eng
- Summary
- The trust, excisting from the common law system is nowadays recognised in international conventions, frequently accommodated in civil law systems including those of EU Member States and was described simply and clearly by the Court of Justice of the European Union in "Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC". The description was largely consistent with earlier case law. This case note examines the Panayi case in depth
- Citation source
- In: British tax review. - London. - (2017), no. 5 ; p. 631-641
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of JusticeWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/vRxGkwwHXQY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/vRxGkwwHXQY/">Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>