Revenue and Customs Curzon v Capital Ltd (Income Tax/Corporation Tax : Anti-Avoidance): FTTTx 28 Jan 2019

DOTAS – Application for order that certain arrangements are notifiable (or alternatively that they are to be treated as notifiable) – sections 306A and 314A Finance Act 2004 – whether arrangements ‘notifiable arrangements’ – yes – whether respondent ‘promoter’ – no – application refused

Citations:

[2019] UKFTT 63 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 19 November 2022; Ref: scu.635676