BENOIT D’ANGELIN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00212 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE MARCUS SMITH and JUDGE GREG SINFIELD on 30 June 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 July 2025
Category:
Tax
Release date:
30 June 2025

Read full decision Benoit D’Angelin v The Commissioners of His Majesty’s Revenue and Customs

Income Tax – Business Investment Relief – meaning of ‘extraction of value’ in s809VH(2) Income Tax Act 2007 – whether director’s loan account was extraction of value - appeal dismissed

Updates to this page

Published 1 July 2025