McGuillan and Another v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 5 May 2016

CAPITAL GAINS TAX – Entrepreneurs’ relief – Definition of ‘personal company (s 169S(3) TCGA) – Definition of ‘ordinary share capital’ (s 989 ITA 2007) – Whether shares with no right to a dividend have ‘a right to a dividend at a fixed rate’

[2016] UKFTT 305 TC
Bailii
England and Wales

Capital Gains Tax

Updated: 16 January 2022; Ref: scu.564369