References: [2012] UKUT 273 (TCC)
Links: Bailii
Coram: Roth, Ghosh QC JJ
UTTC Income Tax avoidance scheme – accrued income provisions: ICTA 1988 ss 710-714, 727(2) – stock lending arrangements and capital gains tax exemption: TCGA 1992 s 263B – manufactured interest provisions: ICTA 1988 schedule 23A – ‘chargeable to income tax’
