FTTTx INCOME TAX – transfer of assets abroad – liability of transferors under section 739 ICTA 1988 – decision in principle – held that the transferors had power to enjoy the income of non-residents – also held that they received or were entitled to receive capital sums within section 739(3) – appeal dismissed in principle with liberty to apply to relist the appeal if the parties are unable to agree how to dispose of the appeal having regard to this decision in principle
[2014] UKFTT 783 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.535979