The Commissioners for HM Revenue and Customs v Sippchoice Ltd:[2020] UKUT 0149 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Sinfield on 12 May 2020.
Read the full decision in .
INCOME TAX 鈥� whether transfers of assets to self-invested pension plan are 鈥渃ontributions paid鈥� in section 188(1) Finance Act 2004 - whether transfers of assets in satisfaction of monetary debts are 鈥渃ontributions paid鈥� - whether there was a debt - appeal allowed.
Updates to this page
Published 12 May 2020