Burns and Another v Revenue and Customs: SCIT 13 Jan 2009

SCIT Income Tax – Sections 739 and 741 Taxes Act 1988 – Transfers of UK properties to two Jersey companies – Whether effected without the purpose of avoiding UK taxation – Whether either of the ‘non tax avoidance’ protections of section 741 was available to preclude liability under section 739 – Appeal dismissed

Citations:

[2009] UKSPC SPC00728, [2009] STC (SCD) 165, [2009] STI 262

Links:

Bailii

Income Tax

Updated: 03 August 2022; Ref: scu.373743