1. The Trustees of the Morrison 2002 Maintenance Trust, 2. The Trustees of Sir Fraser Morrison's 1989 Trust, 3. The Trustees of Sir Fraser Morrison's 1995 Trust, 4. Sir Fraser Morrison v The Commissioners for HM Revenue and Customs: [2017] UKUT 0300 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Berner on 3 August 2017.
Read the full decision in .
Capital Gains Tax 鈥� tax avoidance scheme taking advantage of section 144ZA Taxation of Chargeable Gains Act 1992 鈥� sale of shares by Scottish Trustees to Irish Trustees pursuant to exercise of put option followed by sale by Irish Trustees 鈥� whether single composite transaction
Updates to this page
Published 4 August 2017