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Tag: Section 54 Corporation Tax Act 2009

Another big win for HMRC in UURBS tax avoidance case in AD Bly v HMRC [2021] UKFTT 445

UURBS is an unapproved, unfunded retirement benefit scheme mainly used by company executives & directors, such a scheme if approved receives substantial tax benefits which includes corporation tax deferral, in a recent UKFTT case , AD Bly v HMRC (2021), the UKFTT went with the defendants which in this case were HMRC….

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