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 … Continue reading Shirley v Revenue and Customs: FTTTx 11 Nov 2014