TRUSTEES OF THE PANICO PANAYI ACCUMULATION AND MAINTENANCE SETTLEMENTS NUMBERS 1 TO 4 and REDEVCO PROPERTIES UK1 LIMITED v The Commissioners of His Majesty's Revenue and Customs [2024] UKUT 00319 (TCC)

Upper Tribunal tax and Chancery decision of MR JUSTICE RAJAH and JUDGE NICHOLAS ALEKSANDER on 08 October 2024

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 October 2024
Category:
Tax
Release date:
8 October 2024

Read full decision in Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and Redevco Properties UK1 Limited v The Commissioners of His Majesty’s Revenue and Customs

CHARGEABLE GAINS – deemed disposal on ceasing to be resident in the UK and becoming resident in another EU member state – compatibility with EU freedoms – whether a conforming interpretation exists – yes - ss80 and 185 TCGA, para 10A, Sch 9, FA 96, and ss59B and 59D TMA

Updates to this page

Published 9 October 2024