Smallwood and others v Revenue and Customs Comrs [2009] EWHC 777 (Ch); [2009] WLR(D) 137
“Art 13(4) of the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 (SI 1981/1121) gave the right to tax capital gains to the state in which there was residence at the time of the disposition.”
WLR Daily, 9th April 2009
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.
