Capital Gains Tax – Application of The UK Mauritius Double Taxation Treaty to a plan to avoid capital gains tax on the sale of shares – whether the trusts which sold the shares were resident in Mauritius at the relevant time – consideration of the – place of effective management – test – on the facts, the trusts were resident in the UK – whether the operation of the treaty is excluded on the basis that the two contracting states tax different persons – no – appeals dismissed
Citations:
[2022] UKFTT 34 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 23 April 2022; Ref: scu.675648
