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Decision Number: |
TC 00187 |
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Appellant:
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Nigel P Grogan |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Theodore O WALLACE
Ian MENZIES-CONACHER
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Date Of Decision:
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14/09/2009 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Anti-avoidance |
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Notes:
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Income tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage a main object – Appeal dismissed |
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Decision(s) to Download:
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TC00187.doc 
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