Alice in Switzerland or the fiduciary as common informer

Trusts & Trustees Journal has published an article by David Russell QC of which the following is the abstract:

“Recent developments in the seemingly unending war between revenue authorities unappreciative of the efforts of taxpayers to relieve themselves of tax liabilities and taxpayers convinced that they are better custodians of their profits and gains than the governments who seek to share them as taxes may be testing the boundaries of traditional concepts such as that of sham.”

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Alice in Switzerland or the fiduciary as common informer

Authors

David Russell KC

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