Grogan v Revenue and Customs: FTTTx 14 Sep 2009

FTTTX 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 – Appeal dismissed

Citations:

[2009] UKFTT 238 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 02 September 2022; Ref: scu.409048