FTTTX Income tax – company distribution – purchase of own shares – failure to comply with Companies Act requirements but payment actually received by director/shareholder – whether valid distribution – whether amounts actually received by director/shareholder taxable as distribution under s. 209(2)(b) ICTA 88 – no – appeal allowed
[2013] UKFTT 394 (TC)
Bailii
England and Wales
Income Tax
Updated: 18 November 2021; Ref: scu.514180
