The Weekly Law Reports
[1988] 1 WLR 930
[COURT OF APPEAL]
DAWSON
v.
INLAND REVENUE COMMISSIONERS
1988 April 28,
29;
May 25
May 25
Kerr, Dillon and Nicholls L.JJ.
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, para. 1(a)(i), 114(1)