INTM604320 - Transfer of assets abroad: Administration: Cases involving the transfer of assets provisions

Fraud Investigation Service (FIS) offices, Counter Avoidance offices and WMBC Wealthy teams undertake review work in relation to cases which they handle. Those offices also make enquiries to enable the extent of any liability to be determined.

Other cases in which the application of the transfer of assets legislation is to be considered are the responsibility of WMBC Assets, Incentives and Reliefs (AIR).

Any case, other than those handled by FIS, Counter Avoidance and WMBC Wealthy, in which it is identified that the legislation does, or may, apply must be referred to the WMBC Assets, Incentives and Reliefs (AIR) team in Edinburgh (see INTM604380).