Lee & Anor v Revenue and Customs (INCOME TAX/CORPORATION TAX : Double taxation) [2017] UKFTT 279 (TC) (07 April 2017)

Capital Gains Tax — avoidance scheme — UK-Mauritius double taxation convention — whether trust resident in Mauritius — place of effective management — on facts, in UK — whether operation of DTC excluded when two contracting states tax different persons — no — appeals dismissed

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