INCOME TAX – whether transfers of assets to self-invested pension plan are ‘contributions paid’ in section 188(1) Finance Act 2004 – whether transfers of assets in satisfaction of monetary debts are ‘contributions paid’ – whether there was a debt – appeal allowed
[2020] UKUT 149 (TCC)
Bailii
England and Wales
Updated: 14 August 2021; Ref: scu.652556