The Weekly Law Reports
[1989] 2 WLR 858
[HOUSE OF LORDS]
DAWSON Respondent and INLAND REVENUE COMMISSIONERS Appellants
1989 April 4;
May 4
May 4
Lord Keith of Kinkel, Lord Templeman, Lord Ackner, Lord Oliver of Aylmerton and Lord Lowry
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)