www.macfarlanes.com/insights/2017/barclays-wealth-trustees-jersey-limited-michael-dreelan-v-hmrc/
www.bailii.org/ew/cases/EWCA/Civ/2017/1512.html
www.walkersglobal.com/index.php/publications/99-advisory/2292-uk-real-estate-and-jersey-property-unit-trusts-tax-issues-advantages-and-regulatory-treatment