In Reeves v Revenue and Customs [2017] UKFTT192 the FTT dismissed an appeal against the disallowance of a hold-over claim under TCGA 1992, s165. On 1 April 2010, William Reeves, a US citizen who was neither resident nor ordinarily resident in the UK, disposed of his interest in a business conducted by BlueCrest Capital Management LLR He transferred it as a gift to WHR Investments Limited (WHR), a new UK incorporated and resident company of which he was the sole shareholder and director.
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机译:FTT在Reeves v Revenue and Customs [2017] UKFTT192一案中驳回了根据TCGA 1992,s165不允许保留索赔的上诉。 2010年4月1日,既不是英国居民也不是英国居民的美国公民威廉·里夫斯(William Reeves)出售了他在BlueCrest Capital Management LLR开展的业务中的权益。他将其作为礼物转让给了WHR Investments Limited(WHR),他是唯一的股东和董事的新英国注册成立和居民公司。
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