FTTTx INCOME TAX – taxation of overseas dividends received by resident beneficiary of non-resident trust – distributions from non-UK resident companies – interpretation of legislation rewritten as part of the Tax Law Rewrite Project – s399 Income Tax (Trading and Other Income) Act 2005 – appeal allowed
[2014] UKFTT 1023 (TC)
Bailii
Income Tax (Trading and Other Income) Act 2005 399
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539028
