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Decision Number: |
TC 06873 |
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Appellant:
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David Sinclair |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Marilyn McKEEVER
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Date Of Decision:
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17/12/2018 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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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” |
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Decision(s) to Download:
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TC06873.pdf 
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