INCOME TAX – foreign income – whether provision of funds from company wholly owned by foreign trust was in part a dividend paid to that trust – held, on facts, yes – whether resultant distribution of trust income assessable on beneficiary – yes – assessment confirmed and appeal dismissed
Citations:
[2012] UKFTT 221 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.462612