Tag: Transfer of assets abroad

TRANSFER OF ASSETS ABROAD AND THE QUASI-TRANSFEROR This article considers the position of those whom HMRC regard as quasi-transferor for the purposes of the T Transfer of Assets Abroad (“TOAA”) legislation. This legislation (and HMRC’s interpretation of it) is potentially draconian in its effects, so it will almost always need […]

Tagged: congrevefisherquasi-transferorrialasTransfer of assets abroad