April 2, 2026
Commissioners for His Majesty’s Revenue and Customs v Fisher & Anor [2023] UKSC 44
The Fisher family transferred their telebetting business from a UK company to a Gibraltar company. HMRC sought to tax the Fishers under the transfer of assets abroad code. The Supreme Court held that section 739 ICTA 1988 only applies to individuals who actually transfer assets, not to shareholders of a...




