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.