Jersey
– see also Channel Islands
Limited partnership
UK partnership registering as, tax treatment
UK resident partner's income exempt from UK tax as industrial or commercial profits of a Jersey enterprise
Case Law –
Padmore v. Inland Revenue Commissioners. [1987] BTC 3
;
Padmore v. Inland Revenue Commissioners. [1989] BTC 221
Regulation of trustees
Commentary –
3.6.9
Resident, PAYE
Typical location of independent non-UK trustee
Commentary –
3.6.1