Irving v Revenue and Customs: SCIT 23 Mar 2006

SCIT INCOME TAX – Section 595 ICTA 1988 – Whether contribution to a FURBS taking the form of transfers of shares was a payment of a sum deemed by s.595(1) to be income assessable under Schedule E – held it was.


[2006] UKSPC SPC00526



Income Tax

Updated: 05 July 2022; Ref: scu.240292