Inland Revenue Commissioners v Willoughby and Another: CA 6 Jan 1995
Anti-avoidance provisions do not catch a transfer of assets which were located abroad and which made at a time when the taxpayer was a non UK resident. Citations: Gazette 08-Mar-1995, Ind Summary 13-Feb-1995, Times 06-Jan-1995 Statutes: Income and Corporation Taxes Act 1988 739-741 Jurisdiction: England and Wales Citing: Appealed to – Inland Revenue Commissioners v … Continue reading Inland Revenue Commissioners v Willoughby and Another: CA 6 Jan 1995