Income tax – Schedule D Case V – Discretionary settlements – Mixed residence trustees – Whether single United Kingdom trustee (the two other trustees being non-resident) liable to income tax and additional rate tax on income from foreign possessions – Income and Corporation Taxes Act 1970, ss 108, 114, 122 Finance Act 1973, s 16
[1989] UKHL TC – 62 – 301, [1990] 1 AC 1, [1989] STC 473, [1989] 2 WLR 858, [1989] 2 All ER 289
Bailii
Income and Corporation Taxes Act 1970 108 114 122, Finance Act 1973 16
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559784
