Settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – multiple settlors – application of s644 and s645 Income Tax (Trading and Other Income) Act 2005 – whether dividend or distribution taxable under s383 Income Tax (Trading and Other Income) Act 2005 – whether taxpayer subject to tax by reference to the income of the settlement under transfer of assets abroad regime – chapter 2 Part 13 Income Tax Act 2007
[2020] UKFTT 271 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.652725