A successful taxpayer appeal against HMRC has lessons on how the courts will interpret legislation on the transfer of assets abroad. Remi Aiyela explains
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Cases in bold have further reading - click to view related articles.
- Burns v HMRC  STC (SCD) 165
- Carvill v IRC  STC (SCD) 143
- IRC v Pratt  STC 756
- Rialas v HMRC  UKFTT 520 (TC) (to be reported in the next edition of Wills and Trusts Law Reports)
- Vestey v IRC  UKHL TC/54/503
- Willoughby v IRC  UKHL 29
- X GmbH v Finanzamt Stuttgart – Körperschaften  EUECJ C-135/17