– see also Channel Islands

Limited partnership

UK partnership registering as, tax treatment

Case Law – R v Inland Revenue Commissioners, ex parte Bishopp (for and on behalf of the partners in PricewaterhouseCoopers (a firm)); R v Inland Revenue Commissioners, ex parte Allan (for and on behalf of the partners in Ernst & Young (a firm)). [1999] BTC 158

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

Case Law – R (on the application of Esterson) v Revenue and Customs Commissioners. [2006] BTC 170

Typical location of independent non-UK trustee

Commentary – 3.6.1