BAV-TMW Globaler Immobilienspezialfonds v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 22 Feb 2019

INCOME TAX – section 186 Finance Act 2004 – relief from tax on income derived from investments held for purposes of registered pension scheme – whether German pension scheme deemed to be registered scheme or eligible to register – whether registration restriction on movement of capital contrary to Article 63 TFEU

Citations:

[2019] UKFTT 129 (TC), [2019] SFTD 631

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.635685