A UK resident settlor was liable for tax on gains in a non-resident trust.
Citations:
Times 07-Dec-1993
Statutes:
Jurisdiction:
England and Wales
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 08 April 2022; Ref: scu.79855