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Decision Number: TC 06949
Appellant: The Commissioners for Her Majesty's Revenue & Customs
Respondent: Curzon Capital Limited
Chairmen / Special
Commissioners:
Kevin POOLE
Date Of Decision: 28/01/2019
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Anti-avoidance
Notes: DOTAS – Application for order that certain arrangements are notifiable (or alternatively that they are to be treated as notifiable) – sections 306A & 314A Finance Act 2004 – whether arrangements “notifiable arrangements” – yes – whether respondent “promoter” – no – application refused
Decision(s) to Download: TC06949.pdf TC06949.pdf