Khan v Revenue and Customs (Income Tax – Company Buyback of Shares): UTTC 2 Jun 2020

INCOME TAX – company buyback of shares – meaning of s385 ITTOIA 2005 – person receiving or entitled to distribution – appeal dismissed.
[2020] UKUT 168 (TCC)
Bailii
England and Wales

Updated: 25 July 2021; Ref: scu.652562