Overseas Chambers of Peter Harris

Overseas Chambers
c/o Addington Chambers
160, Fleet Street,
London EC4A 2DQ,
United Kingdom
https://addingtonchambers.com

Fellow of the European Law Institute Vienna
https://overseaschambers.com/
Barrister at Law - Regulated by
the Bar Standards Board
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La définition d'un trust selon l'article 792-0 bis I 1. n'appréhend pas les "Trusts of Land" anglais

January 19th 2016

With our characterisic irony as to the inability of a tax inspector drafting legislation, under the orders of an inadequate politician on an evangelical mission,  to actually observe and understand the foreign law which he or she is addressing see, in French, Trusts: L'article 792-0 bis confronté aux "Trusts of Land" immobiliers anglais.  It only goes to show that the UK Parliament has the advantage of the Law Draftsman, at least until it tendered that fiscal alchemy out to academics in a technical college in the Fens.....

I say that lightheartedly as the UK tax legistlation has been effectively reduced from a matter of principle to a mere tax inspector's handbook or manual disconnected from the law to which it is it is meant to apply.