Cross-border enforcement of tax debts: trustee issues in the UK and offshore

Cross-border enforcement of tax debts: trustee issues in the UK and offshore

This article considers the effect of recent international tax cooperation alongside the established principle in India v Taylor and the extent to which trustees can now be potentially liable for foreign tax claims and judgments against them.

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Bibliographische Detailangaben
Veröffentlicht in:Trusts & trustees 2019-06, Vol.25 (5), p.552-561
Hauptverfasser: Gunson, Hugh, Klemme, Thomas
Format: Artikel
Sprache:eng
Schlagworte:
Laws, regulations and rules
Management
Prevention
Remedies
Tax evasion
Trusts and trustees
Online-Zugang:Volltext
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Beschreibung
Zusammenfassung:This article considers the effect of recent international tax cooperation alongside the established principle in India v Taylor and the extent to which trustees can now be potentially liable for foreign tax claims and judgments against them.
ISSN:1363-1780
1752-2110
DOI:10.1093/tandt/ttz038