United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Nicholas Barnes v HMRC [2012] UKUT 273 (TCC) (30 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/273.html
Cite as: [2012] UKUT 273 (TCC)

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Nicholas Barnes v HMRC [2012] UKUT 273 (TCC) (30 July 2012)

"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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