Ardmore Construction Ltd v Revenue and Customs: FTTTx 13 May 2014

FTTTx Income Tax – Interest payments made by United Kingdom company to offshore trusts/companies – Whether interest ‘arising in the United Kingdom’ within the meaning of s 874 Income Tax Act 2007 – Whether unpublished decision of Special Commissioner should be cited – Effect of citation of unpublished decision of Special Commissioner on subsequent decision of Tribunal

[2014] UKFTT 453 (TC), [2014] SFTD 1077, [2014] STI 2585, 16 ITL Rep 992
Bailii
Income Tax Act 2007 874
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526787