The Commissioners for HM Revenue and Customs v Sippchoice Ltd:[2020] UKUT 0149 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Sinfield on 12 May 2020.
Read the full decision in .
INCOME TAX – whether transfers of assets to self-invested pension plan are “contributions paid” in section 188(1) Finance Act 2004 - whether transfers of assets in satisfaction of monetary debts are “contributions paid” - whether there was a debt - appeal allowed.
Published 12 May 2020