Nicholas Barnes v The Commissioners for HM Revenue and Customs: [2012] UKUT 273 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Ghosh QC on 30 July 2012.

Read the full decision in Nicholas Barnes v The Commissioners for HM Revenue and Customs: [2012] UKUT 273 (TCC).

Income Tax avoidance scheme – accrued income provisions: ICTA 1988 ss 710-714, 727(2) – stock lending arrangements and capital gains tax exemption: TCGA 1992 s 263B – manufactured interest provisions: ICTA 1988 schedule 23A - “chargeable to income tax”.

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