A UK Settlor/beneficiary was liable to be taxed on distribution gains from an offshore trust.
Citations:
Ind Summary 22-May-1995
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal from – De Rothschild v Lawrenson (Inspector of Taxes) ChD 7-Dec-1993
A UK resident settlor was liable for tax on gains in a non-resident trust. . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 21 January 2023; Ref: scu.79854
