Tax

Revenue and Customs v Industria Umbrella Ltd (DOTAS - penalty determination - tax avoidance - contractor loan scheme arrangements - deferral of payment of income tax - might reasonably be expected to enable a tax advantage - main benefit - notifiable arrangements - promoter's obligation - the informed observer - objective test - Finance Act 2004 - Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 SI 2006/1543)

[2025] UKFTT TC TC09503First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER [Determined on the papers] Heard On: 24 to 27 March 2025Judgment Date: 30 April 2025 B e f o r e :”

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You're reading the free summary of Revenue and Customs v Industria Umbrella Ltd (DOTAS - penalty determination - tax avoidance - contractor loan scheme arrangements - deferral of payment of income tax - might reasonably be expected to enable a tax advantage - main benefit - notifiable arrangements - promoter's obligation - the informed observer - objective test - Finance Act 2004 - Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 SI 2006/1543). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

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