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De Rothschild v Lawrenson (Inspector of Taxes): CA 22 May 1995

A UK Settlor/beneficiary was liable to be taxed on distribution gains from an offshore trust.

Citations:

Ind Summary 22-May-1995

Statutes:

Finance Act 1981 80

Jurisdiction:

England and Wales

Citing:

Appeal fromDe 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

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