Wroe, Stephen Rimmer, Colin Timms v Revenue and Customs (Income Tax – Transactions In Securities): FTTTx 27 Apr 2022

Income tax – transactions in securities – Part 13 Chapter 1 Income Tax Act 2007 – section 684 (1)(c) – whether the main purpose or one of the main purposes of the person being a party to the transactions in securities is to obtain an income tax advantage

Citations:

[2022] UKFTT 143 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 June 2022; Ref: scu.677950