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14 Apr 2009, 2:48 am
Smallwood and others v Revenue and Customs Comrs [2009] EWHC 777 (Ch); [2009] WLR(D) 137 “Art 13(4) of the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 (SI 1981/1121) gave the right to tax capital gains to the state in which there was residence at the time of the disposition. [read post]