Finance Act 2002 (ÃÂFA 2002')
Taxation of profits made on sale or transfer of derivatives
Case Law –
Bristol & West plc v Revenue and Customs Commissioners [2014] BTC 507
;
Revenue and Customs Commissioners v Bristol and West plc [2016] BTC 18
Transfer, whether disregarded between subsidiaries where one of the companies is not subject under Act 2002
Transferee not yet within the regime
Transferor within the regime of FA 2002
Valid closure notice
