P Donovan and Another v Revenue and Customs: FTTTx 6 Jan 2014

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 May 2022; Ref: scu.521719