The Commissioners for HM Revenue and Customs v Andreas Rialas [2020] UKUT 0367 (TCC)

JurisdictionUK Non-devolved
JudgeMr Justice Meade,Judge Jonathan Richards
Neutral Citation[2020] UKUT 0367 (TCC)
Subject Matter18 December 2020
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date23 December 2020
[2020] UKUT 0367 (TCC)
Appeal number: UT/2019/0140 (V)
INCOME TAX “Transfer of assets abroad” – appeal dismissed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
-and-
ANDREAS RIALAS
Respondent
Sitting in public by way of remote video hearing treated as taking place at The Royal
Courts of Justice, Rolls Building, Fetter Lane, London on 8 December 2020
Sadiya Choudhury, instructed by the General Counsel and Solicitor for Her Majesty’s
Revenue & Customs for the Appellants
Alastair Wilson and Menna Bowen, of Gunnercooke LLP, for the Respondent
© CROWN COPYRIGHT 2020
TRIBUNAL:
MR JUSTICE MEADE
JUDGE JONATHAN RICHARDS

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT