MR GEOFFREY RICHARD HAWORTH MR IAN FRANCIS LENAGAN KLEINWORT BENSON TRUSTEES LIMITED v Revenue & Customs (CAPITAL GAINS TAX - application of the UK Mauritius double taxation treaty) [2022] UKFTT 34 (TC) (02 February 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MR GEOFFREY RICHARD HAWORTH MR IAN FRANCIS LENAGAN KLEINWORT BENSON TRUSTEES LIMITED v Revenue & Customs (CAPITAL GAINS TAX - application of the UK Mauritius double taxation treaty) [2022] UKFTT 34 (TC) (02 February 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08386.html
Cite as: [2022] UKFTT 34 (TC), [2022] STI 247

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Decision Number: TC 08386
Appellant: MR GEOFFREY RICHARD HAWORTH MR IAN FRANCIS LENAGAN KLEINWORT BENSON TRUSTEES LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Harriet MORGAN
Date Of Decision: 02/02/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CAPITAL GAINS TAX - application of the UK/Mauritius double taxation treaty to a plan to avoid capital gains tax on the sale of shares - whether the trusts which sold the shares were resident in Mauritius at the relevant time - consideration of the -place of effective management- test - on the facts, the trusts were resident in the UK - whether the operation of the treaty is excluded on the basis that the two contracting states tax different persons - no - appeals dismissed
PDF Copy:                                 [2022] UKFTT 34 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08386.html