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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Stephen Warshaw [2020] UKUT 366 (TCC) (23 December 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/366.html Cite as: [2020] UKUT 366 (TCC), [2021] BTC 504, [2021] STC 247 |
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Revenue and Customs v Stephen Warshaw [2020] UKUT 366 (TCC) (23 December 2020)
CAPITAL GAINS TAX - entrepreneurs' relief - "personal company" - whether a 10% cumulative preferential dividend which is compounded for unpaid dividends is a dividend "at a fixed rate" - no, therefore shares carrying such rights are ordinary share capital - appeal dismissed
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 366 (TCC)
