RKW Ltd v Revenue and Customs: FTTTx 30 Jan 2014

Corporation tax – deemed charge under s419 ICTA 1988 on loan to participator – investment in close company – shareholder agreement – subscription for shares payable by instalments – instalments not paid – whether loan to participator – no – Appeal allowed
[2014] UKFTT 151 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.521741