Continue reading "Offshore trusts: A taxing business"
Offshore trusts: A taxing business
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Burns v HMRC [2009] STC (SCD) 165
- Carvill v IRC [2000] STC (SCD) 143
- Inland Revenue Commissioners v Pratt [1982] STC 756
- Inland Revenue Commissioners v Willoughby [1997] UKHL 29
- Rialas v HMRC [2019] UKFTT 520 (TC); [2019] WTLR 1251 FTT (TC)
- Vestey v IRC [1979] UKHL TC/54/503
- X GmbH v Finanzamt Stuttgart – Körperschaften [2019] EUECJ C-135/17