ALEXANDER BEARD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00073 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
25 March 2024
Category:
Tax
Release date:
22 March 2024

Read Full Decision Beard v HMRC - FINAL

Distributions from share premium – Jersey law – whether the distributions were “dividends” – and whether the distributions were “dividends of a capital nature” – Section 402 ITTOIA 2005 – First Nationwide considered

Published 25 March 2024