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Start Over Author "Welters, Michael J." Topic administrative courts
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1. ENTITY CLASSIFICATION AND THE LLC.

Author

Welters, Michael J.

Subjects
ADMINISTRATIVE courts, ACTIONS & defenses (Law), PRIVATE companies, TAX laws
Abstract

The article discusses the case HMRC v. George Anson which focused on the proper characterization of income earned by the taxpayer in the Great Britain. It also discusses ownership in a limited liability company (LLC).Also mentioned is the First Tier Tribunal-s and the Upper Tribunal's decisions which is against Anson as it declared the case as a economic double taxation.

Published
2011

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