SIPPCHOICE LIMITED v HMRC [2018] UKFTT 0122 (TC)


26th February 2018

Rebecca Murray appeared for Sippchoice, winning its appeal to the FTT on the ground that a transfer of shares by a member to a SIPP in satisfaction of a money debt is a “contribution paid” for the purposes of income tax relief under s.188 of Finance Act 2004.


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Associated Members

Rebecca Murray