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
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