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) >> Mark Dunsby v Revenue and Customs [2021] UKUT 289 (TCC) (23 November 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/289.html
Cite as: [2021] STC 2353, [2021] STI 2798, [2021] BTC 548, [2022] WTLR 81, [2021] UKUT 289 (TCC)

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Mark Dunsby v Revenue and Customs [2021] UKUT 289 (TCC) (23 November 2021)

INCOME TAX - settlements legislation - chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 - meaning of "settlement" - meaning of "settlor" - whether there were multiple settlors - application of s 644 and s 645 Income Tax (Trading and Other Income) Act 2005 - whether dividend or distribution taxable under s 383 Income Tax (Trading and Other Income) Act 2005 - whether taxpayer subject to tax by reference to the income of the settlement under transfer of assets abroad regime - chapter 2 Part 13 Income Tax Act 2007

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