ALEXANDER BEARD v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 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 鈥� Jersey law 鈥� whether the distributions were 鈥渄ividends鈥� 鈥� and whether the distributions were 鈥渄ividends of a capital nature鈥� 鈥� Section 402 ITTOIA 2005 鈥� First Nationwide considered
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Published 25 March 2024