Dawson v Inland Revenue Comrs

Subject Matter

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, ss 108, para 1 (a)(i)r, 114(1)

[1990] 1 AC 1; [1987] 1 WLR 716; [1988] 1 WLR 930; [1989] 2 WLR 858

Appellate History

Dawson v Inland Revenue Comrs [1987] 1 WLR 716, Ch D

Decision of Vinelott J affirmed

Dawson v Inland Revenue Comrs [1988] 1 WLR 930; [1988] 3 All ER 753, CA

Dawson v Inland Revenue Comrs [1988] 1 WLR 930; [1988] 3 All ER 753, CA

Decision of the Court of Appeal affirmed

Dawson v Inland Revenue Comrs [1990] 1 AC 1; [1989] 2 WLR 858, HL(E)

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