The Commissioners for HM Revenue and Customs v Sippchoice Ltd:[2020] UKUT 0149 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Sinfield on 12 May 2020.

Read the full decision in .

INCOME TAX whether transfers of assets to self-invested pension plan are contributions paid in section 188(1) Finance Act 2004 - whether transfers of assets in satisfaction of monetary debts are contributions paid - whether there was a debt - appeal allowed.

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Published 12 May 2020