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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2023/000062 - [2024] UKUT 00273 (TCC)
Fecha: 26-Jun-2024
Conclusions
Conclusion
The appellants’ appeals are dismissed.
MR JUSTICE TROWER
JUDGE SWAMI RAGHAVAN
RELEASE DATE: 06 September 2024
- Heading
- Introduction
- Background / Facts
- Law
- Appellants’ and Respondents’ case in outline and the FTT’s reasoning
- Grounds of appeal and parties’ submissions in outline
- Discussion
- FTT wrong not to rely on BCM UT?
- Statutory history
- Other errors alleged
- FA 2016 issue (relevant only if we were wrong on the issue above and the “related party” issue above should be decided in the Appellants’ favour)
- Application to assets acquired prior to effective date of amendments?
- Drafting defect and whether can be remedied by Inco Europe approach
- Discussion
- Conclusions