Sinclair v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 17 Dec 2018

INCOME TAX AND CAPITAL GAINS TAX – Post-cessation Trade Relief – whether valid trust created – whether trust can be ‘payment’ – if there was a payment, was it a ‘qualifying payment’ – were there ‘relevant tax avoidance arrangements’

[2018] UKFTT 740 (TC)
Bailii
England and Wales

Income Tax

Updated: 16 December 2021; Ref: scu.632477