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Dawson v Inland Revenue Commissioners [1989] UKHL TC_62_301 (04 May 1989)

Dawson v Inland Revenue Commissioners [1989] UKHL TC_62_301 (04 May 1989)

Income tax – Schedule D Case V – Discretionary settlements – Mixed residence trustees – Whether single United Kingdom trustee (the two other trustees being non-resident) liable to income tax and additional rate tax on income from foreign possessions – Income and Corporation Taxes Act 1970, ss 108, 114, 122 Finance Act 1973, s 16
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