SETTLEMENT – Income arising under a settlement where settlor retains interest – Appellants owning bulk shares in company – Appellants waiving right to receive dividends – Appellants’ wives receiving significant dividend payments – Appeals dismissed.
Citations:
[2014] UKFTT 48 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 May 2022; Ref: scu.521719