Income Tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage a main object – yes – Appeal Dismissed
Citations:
[2010] UKUT 416 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 September 2022; Ref: scu.428170