Henwood v Barlow Clowes International Ltd (in liquidation) (CA)
Wednesday, 4th June 2008
[2008] EWCA Civ 577; Court of Appeal, Civil Division; Waller, Arden and Moore-Bick LJJ; [2008] All ER (D) 330 (May)
Allowing an appeal against the decision of Evans-Lombe J (see a post about that decision here), the Court of Appeal held that the respondent to the bankruptcy petition was domiciled in England and Wales. At the relevant time he had lost his domicile of choice and had not yet taken up a new domicile of choice; therefore his domicile of origin had revived.
Appleby newsletter
Friday, 30th May 2008
I have been sent a copy of the email newsletter published by Bermudian international firm Appleby.
2008 update to the Model Tax Convention: OECD discussion draft
Tuesday, 29th April 2008
The OECD Committee on Fiscal Affairs has released the draft contents of the 2008 update to the OECD Model Tax Convention and is inviting comments.
Oakley v Osiris Trustees Limited
Monday, 4th February 2008
Privy Council (Isle of Man) 14th January 2008
This case concerned a change of the proper law of a trust from Jersey to the Isle of Man and the requisite intention when making such a change. Read more
Permanent establishments and trustee residence
Tuesday, 16th October 2007
by Leigh Sagar
Provisions in the Finance Act 2006 (”the 2006 Act”) have affected the way that the residence of trustees is viewed for the purposes of income tax and capital gains tax in the United Kingdom. This article examines Read more
Dellar v Zivy
Thursday, 11th October 2007
[2007] EWHC (Ch) 2266; [2007] All ER (D) 121 (Oct); Chancery Division; Kitchin J; 9 October 2007
The deceased was French and came to live in England. A few years later he executed a will, Read more
