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« Remittances - living as husband and wife | Main | Time to tax homes ? »
Friday
Jan252008

FURBS - transfers in specie

Date25 January 2008 in ,

The Court of Appeal has upheld the decisions of the HIgh Court and the Special Commissioners in holding that contributions in specie to FURBS are within the scope of s.595 ICTA.

The judgment in Irving v HMRC [2008] EWCA Civ 6 can be downloaded here.

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