The Weekly Law Reports
[1987] 1 WLR 716
[CHANCERY DIVISION]
DAWSON
v.
INLAND REVENUE COMMISSIONERS
1986 Oct. 16,
17;
1987 March 10
1987 March 10
Vinelott J.
Revenue
— Income tax
— Settlement
— Discretionary trust administered abroad
— Income arising from trust property outside United Kingdom
— Principal beneficiaries and majority of trustees resident abroad
— Trust income not remitted to United Kingdom
— Whether trustee resident in United Kingdom chargeable to tax on income
—
Income and Corporation Taxes Act 1970 (c. 10), ss. 108, 114(1)