United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1997/TC_70_57.html
Cite as: [1997] 4 All ER 65, 70 TC 57, [1997] 1 WLR 1071, [1997] UKHL TC_70_57, [1997] STC 995, [1997] BTC 393, [1997] WLR 1071

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Inland Revenue Commissioners v Willoughby [1997] UKHL TC_70_57 (10 July 1997)

Income Tax - Avoidance - Transfer of assets abroad - Investments in offshore funds - Investments made both before and after taxpayers became resident in UK - Later investments subject to a specific tax regime - Whether anti-avoidance provision applied to transfers of assets made by transferor not resident in the UK - Whether exemption applied because avoiding tax not the purpose or one of the purposes of the transfer of assets - Income and Corporation Taxes Act 1988, ss 553, 739, 741-743.

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