General

Trevor Smallwood Trust v Revenue & Customs

[2008] UKSPC SPC00669United Kingdom Special Commissioners of Income Tax Decisions2008

“Note 1 This statement is taken from John F Avery Jones “Place of Effective Management as a Residence Tie-Breaker” Bulletin for International Fiscal Documentation (2005) vol 59, No 1, p 20 (footnote 2…”

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