United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/416.html
Cite as: [2010] UKUT 416 (TCC)

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Grogan Decision [[2010] UKUT 416 (TCC)) (21 October 2010)

Income Tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage a main object – yes – Appeal Dismissed

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