Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 375
Nominees
Section 375 ensures that where loans, securities or shares are dealt with through a nominee or bare trustee, those transactions are treated for tax purposes as if the underlying person had carried them out directly.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.