Citations:
[2007] EWHC 2661 (Ch)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Peter Clay Discretionary Trust v Revenue and Customs SCIT 27-Feb-2007
SCIT DISCRETIONARY TRUST – whether single fee for expenses of management that relate partly to income and partly to capital can be attributed partly to each for s 686(2AA) Taxes Act 1988 – yes – attribution . .
Cited by:
Appeal from – HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust CA 19-Dec-2008
The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Trusts
Updated: 04 September 2022; Ref: scu.261461