It was difficult to reconcile different decisions of the higher courts. Nevertheless, the declaration and payment of a dividend which did not involve any transaction in securities, or alteration of rights attaching to securities, was not itself a dealing in securities. The arrangement involved the declaration of abnormally large dividends in purchasing another company so … Continue reading Inland Revenue Commissioners v Laird Group Plc: ChD 13 Mar 2001
FTTTx Appeal against amended self assessment- whether payments of interest eligible for relief under section 353 Income and Corporation Taxes Act 1988 – whether a loan was used wholly and exclusively for the purposes of business under section 360 (1) (b) Income and Corporation Taxes Act 1988 Citations: [2010] UKFTT 441 (TC) Links: Bailii Statutes: … Continue reading Torkington v Revenue and Customs: FTTTx 17 Sep 2010
Judges: Collins J Citations: [2008] EWHC 1511 (Admin) Links: Bailii Statutes: Income and Corporation Taxes Act 1988 232(3) Jurisdiction: England and Wales Income Tax, International Updated: 15 August 2022; Ref: scu.270621
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