Company A v Revenue and Customs: SCIT 21 Mar 2007

SCIT INCOME TAX – employment income – sale of whole of share capital of holding company of Appellant – whether sale of employment related shares in holding company by managing director of Appellant was for more than market value thereby occasioning charge to income tax by virtue of chapter 3D, part 7 ITEPA 2003 – held sale for more than market value – appeal dismissed

Citations:

[2007] UKSPC SPC00602

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.251324