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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/000086, 87, 89/2022 - [2024] UKUT 00058 (TCC)
Fecha: 01-Dic-2023
Conclusions
Conclusion
For the reasons given above we are satisfied that the FTT made no error of law in the test it applied to identify the POEM of the trusts. The appeals must therefore be dismissed.
MR JUSTICE EDWIN JOHNSON
JUDGE JONATHAN CANNAN
RELEASE DATE:
04 March 2024
- Heading
- Introduction
- The context in which the issue arises
- The FTT’s findings of fact
- The test for POEM applied by the FTT
- The grounds of appeal and the parties’ submissions in outline
- Discussion
- Wood v Holden
- Smallwood
- Decisions subsequent to Smallwood
- The FTT’s approach in the present case
- Conclusions