Vinelight Nominees et al v CIR

This case concerns a number of interesting issues. Tax residency of a company, tax avoidance involving the Approved Issuer Levy (AIL) regime, the effect of the evidence exclusion rule and s NF 5, which relates to the interaction of the AIL regime with a taxpayers Non Resident Withholding Tax (NRWT) obligations. This is the first case to consider the effect of that provision.

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