Revenue and Customs Commissioners v Smallwood and another – WLR Daily

Posted July 12th, 2010 in appeals, capital gains tax, domicile, double taxation, law reports by sally

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

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