FTTTx DIRECT TAX – Husband and wife jointly fund share purchase – over 97% shares purchased transferred to husband- new class of shares allotted to wife – wife receives approximately 40% of dividends – whether settlement under s660A ICTA 88.
Citations:
[2010] UKFTT 334 (TC)
Links:
Statutes:
Income and Corporation Taxes Act 1988 660A
Jurisdiction:
England and Wales
Income Tax
Updated: 14 June 2022; Ref: scu.422331
