P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs (Case C-646/15) Author: JHA Capital Gains Tax CJEU Cyprus Exit Taxation Free Movement of Capital Taxation of Chargeable Gains Act 1992 Unrealised Gains This case concerns the charge to Capital Gains Tax (CGT) on trustees migrating from the UK to Cyprus. The outcome of this case is likely to have considerable consequences for estate planning. READ MORE
