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UK cannot tax Irish resident’s £8m in dividends, court says

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Published on: 17 February 2025
Published by a Law360 reporter

Article summary

Law360, London: A woman who moved from England to Ireland does not owe UK tax on £8m in dividends she received through shares transferred by her husband, the Court of Appeal ruled on 13 February 2025, finding she qualified for an exemption under the UK statutory residency test.

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Jurisdiction(s):
United Kingdom

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