Law-Now
21 May 2020 ·
International
Upper Tax Tribunal rules against pension fund administrator on in specie contributions
1 min read
In its long-awaited decision in the case of HMRC v Sippchoice Limited, the Upper Tax Tribunal has allowed HMRC’s appeal against a first instance ruling in favour of Sippchoice and has found that the meaning of the word ‘pay’ in s.188(1) Finance Act 2004...
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