Sentences with phrase «triggered liability in this case»

Not exact matches

In other cases, courts have ruled that scheduling managers lacked the level of authority and control needed to trigger employer liability.

Trustees contemplating action pre-5 April 2008 will in many cases also have to consider how to take advantage of the current more benign CGT rules for non-domiciliaries without triggering CGT liability for beneficiaries who are both resident and domiciled in the UK and the need to analyse the trust's income records to ensure that all retained income (as well as gains which may give rise to liability in the future) is fully distributed — the catch being that distributions to UK resident beneficiaries always draw down relevant income under the Income Tax Act 2007, s 732 regime in priority to gains under TCGA 1992, s 87.