Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177
“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”
WLR Daily, 9th July 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
