[2014] UKFTT 804 (TC)

Croner-i understands this decision is to be appealed.

Judge Swami Raghavan, Mrs Shahwar Sadeque

Decision released 14 August 2014

Income tax – Anti-avoidance – Transfer of assets abroad code – Income and Corporation Taxes Act 1988 (‘ICTA 1988’), s. 739 – Appellants were shareholders in UK bookmaker which transferred its telebetting business to Gibraltar – Purpose of avoiding betting duty found but not corporation tax or other income tax.

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