Clipperton and Another v Revenue and Customs (Income Tax – Settlements Legislation): FTTTx 20 Jan 2021

INCOME TAX – settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – whether dividend or distribution taxable under s383 Income Tax (Trading and Other Income) Act 2005 – appeal dismissed

Citations:

[2021] UKFTT 12 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 December 2022; Ref: scu.661733