[2025] UKUT 00428 (TCC) Alimohammed v HMRC
Upper Tribunal Tax and Chancery decision of Mr Edwin Johnson and Judge Raghavan on 19 December 2025.
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INCOME TAX – Remittance basis of taxation – application of s809L Income Tax Act 2007 to bank transfers by relevant person from offshore bank account to UK bank account of non-relevant persons and to transactions involving use of offshore credit card to make UK purchases – appeal allowed in part
Updates to this page
Published 23 December 2025