Tax tribunal

Tax Insider
By Tax Insider | 23rd Aug 2019

Payments made under a mistake treated as rescinded

Contributions to pension schemes made under a mistake as to the tax consequences could be rescinded, and an appeal against the revocation of a fixed...
Tax Insider
By Tax Insider | 16th Aug 2019

Payments to Isle of Man parent company were liable

The appellant UK company (ICM), a wholly-owned subsidiary of an Isle of Man company (Island), was registered for gross payment under the construction...
Tax Insider
By Tax Insider | 9th Aug 2019

Charitable gift to Jersey trust did not qualify

A charitable gift to a trust was not eligible for inheritance tax exemption, on the grounds that the trust was established under and governed by...