THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PETER GOULD [2024] UKUT 00285 (TCC)

Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE VIMAL TILAKAPALA on 17th September 2024

Read full decision in THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PETER GOULD

INCOME TAX – dividend income – date when dividend became due and payable – whether the articles of association of the company were amended – whether shareholder waived right to enforce payment of the dividend

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Published 2 October 2024