Tax in Wonderland

The Upper Tribunal has held that a taxpayer was not, in the circumstances, entitled to insist that HMRC apply the transfer of assets abroad anti avoidance rules to his situation so as to take advantage of double tax relief.

Please login or register with elexica to view our content

elexica is our free online legal resource - you don't have to be a client of Simmons & Simmons to access content.

Not registered? Register on elexica here.


Already registered? Log In