Nigel Grogan v 皇冠体育app Commissioners for HM Revenue and Customs: [2010] UKUT 416 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 21 October 2010.
Read the full decision in .
Income tax 鈥� Transaction in securities 鈥� Contribution by Company to QUEST 鈥� Sale by controlling shareholder of shares to QUEST 鈥� Notice under ICTAs.703 to counteract tax advantage 鈥� Served after enactment of ITA 2007 鈥� Alternative notice under ITA 2007, s.698 鈥� Which notice effective 鈥� Whether tax advantage 鈥� Whether tax advantage a main object 鈥� Yes - Appeal dismissed.
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Published 1 December 2016