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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> WROE (2) STEPHEN RIMMER (3) COLIN TIMMS v Revenue & Customs (Income tax - transactions in securities) [2022] UKFTT 143 (TC) (27 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08474.html
Cite as: [2022] UKFTT 143 (TC)
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| Decision Number: | TC 08474 |
| Appellant: | (1) IVAN WROE (2) STEPHEN RIMMER (3) COLIN TIMMS |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Guy BRANNAN |
| Date Of Decision: | 27/04/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Income tax - transactions in securities - Part 13 Chapter 1 Income Tax Act 2007 - section 684 (1)(c) - whether the main purpose or one of the main purposes of the person being a party to the transactions in securities is to obtain an income tax advantage -“ |