HUGH EDWARD MARK OSMOND and MATTHEW CHARLES ALLEN v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00183 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE MEADE and JUDGE GUY BRANNAN on 13 June 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
17 June 2025
Category:
Tax
Release date:
13 June 2025

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INCOME TAX 鈥� transactions in securities - share buyback 鈥撯�� shares benefitting from EIS CGT disposal relief 鈥� main purpose to obtain CGT relief 鈥� was there necessarily a main purpose to obtain an income tax advantage

Updates to this page

Published 17 June 2025