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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Sippchoice Ltd (INCOME TAX - whether transfers of assets to self-invested pension plan are "contributions paid") [2020] UKUT 149 (TCC) (12 May 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/149.html Cite as: [2020] UKUT 149 (TCC), [2020] Pens LR 22, [2020] BTC 547, [2020] WLR(D) 302, [2020] STC 1331, [2020] 4 WLR 80 |
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Revenue and Customs v Sippchoice Ltd: [2020] UKUT 149 (TCC) (12 May 2020)
INCOME TAX - whether transfers of assets to self-invested pension plan are "contributions paid" in section 188(1) Finance Act 2004 - whether transfers of assets in satisfaction of monetary debts are "contributions paid" - whether there was a debt - appeal allowed12 May 2020
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