www.macfarlanes.com/what-we-think/in-depth/2020/the-tax-avoidance-anomaly-transfer-of-assets-abroad-davis-v-hmrc/
See also:
blog.macfarlanes.com/post/102go1l/transfer-of-assets-abroad-upper-tribunal-waits-for-court-of-appeal-to-decide-wh
www.rpc.co.uk/perspectives/tax-take/rialas-hmrc-transfer-of-assets-abroad-appeal-fails-in-upper-tribunal/#page=1
blog.macfarlanes.com/post/102h8kf/uncertainty-around-transfer-of-assets-abroad-regime-increases-following-latest-fi
travers-smith-transfer-of-assets-abroad.pdf (traverssmith.com)
