British Tax Review Case Note - Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC: UK trustees protected by the Court of Justice

This note was first published by Sweet & Maxwell Limited as "Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC: UK trustees protected by the Court of Justice" - British Tax Review Issue 5, 2017 and is reproduced by agreement with the Publishers.

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