Overseas Chambers of Peter Harris

Overseas Chambers
c/o Addington Chambers
160, Fleet Street,
London EC4A 2DQ,
United Kingdom

Fellow of the European Law Institute Vienna
Barrister at Law - Regulated by
the Bar Standards Board
Bar Mututal insurance: 8015/009

French usufruits: has the French Cour de cassation supplied yet another nail to be hammered into the coffin lid of HMRC's interpretation of s.43(2) ITA 1984? Nemo taxet quod non-habet?

February 7th 2023