Inland Revenue Commissioners v Willoughby: HL 16 Jul 1997

Rules which disallowed exemption from tax for the transfer of assets abroad in order to avoid income tax do not apply where the taxpayer is not ordinarily resident here.

Citations:

Times 16-Jul-1997, Gazette 23-Jul-1997, [1997] STC 995, [1997] UKHL TC – 70 – 57, [1997] UKHL 29, [1997] 1 WLR 1071

Links:

House of Lords, Bailii, Bailii

Statutes:

Income and Corporation Taxes Act 1988 739

Citing:

Appeal fromInland Revenue Commissioners v Willoughby and Another CA 6-Jan-1995
Anti-avoidance provisions do not catch a transfer of assets which were located abroad and which made at a time when the taxpayer was a non UK resident. . .

Cited by:

Appealed toInland Revenue Commissioners v Willoughby and Another CA 6-Jan-1995
Anti-avoidance provisions do not catch a transfer of assets which were located abroad and which made at a time when the taxpayer was a non UK resident. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 19 May 2022; Ref: scu.82361