INCOME TAX – settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – whether there were multiple settlors – application of s 644 and s 645 Income Tax (Trading and Other Income) Act 2005 – whether dividend or distribution taxable under s 383 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
Citations:
[2021] UKUT 289 (TCC)
Links:
Statutes:
Income Tax Act 2007, Income Tax (Trading and Other Income) Act 2005 644 645
Jurisdiction:
England and Wales
Income Tax
Updated: 29 January 2022; Ref: scu.671216
