Section 703 (706) Tribunal

See considerations and notes on terminology.

Statutory Basis: Income and Corporation Taxes Act 1988

Description: Deals with appeals against decisions of the Special Commissioners relating to tax avoidance involving transactions in shares and other securities or the manipulation of a company's assets.

Jurisdiction: UK-wide

 

Statistical data for 2008/09 Financial Year

Notes: No information available for the reporting period.

 

 

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