NTRT lost their FTTT appeal

[Iliketax]

Any link to the actual judgement (without comment is fine)? The first tax tribunal website is broken

Lancashire & Ors v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust) [2020] UKFTT 407 (TC) (13 October 2020)

[eek]

Any link to the actual judgement (without comment is fine)? The first tax tribunal website is broken

[NotAllThere]

You'll have to explain to me how I do that.

You've never needed an explanation before.

[webberg]

You could do one of your convoluted posts.

You'll have to explain to me how I do that.

[DealorNoDeal]

I doubt that I will actually.

I think the time has come to be less free about sharing thoughts on the technical details and handing HMRC's legal team a freebie.

You could do one of your convoluted posts.

[webberg]

I doubt that I will actually.

I think the time has come to be less free about sharing thoughts on the technical details and handing HMRC's legal team a freebie.

[stonehenge]

Any parties reference or published account of this available or is it too soon?

It's only just out.

Webberg will probably be along shortly with one of his missives.

[QCApproved]

Any parties reference or published account of this available or is it too soon?

[stonehenge]

From what I hear, they won the argument that the agency legislation applied and that the agency should have operated PAYE. The tribunal Judge also ruled against HMRC disapplying the PAYE rules.

But the Judge found that they were still liable for tax by virtue of the transfer of assets abroad rules.

An appeal seems likely.