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
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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