UTTC Income Tax avoidance scheme – accrued income provisions: ICTA 1988 ss 710-714, 727(2) – stock lending arrangements and capital gains tax exemption: TCGA 1992 s 263B – manufactured interest provisions: ICTA 1988 schedule 23A – ‘chargeable to income tax’
Judges:
Roth, Ghosh QC JJ
Citations:
[2012] UKUT 273 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 10 November 2022; Ref: scu.466687