Bostan Khan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0168 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott on 2 June 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 June 2020
Category:
Tax
Release date:
2 June 2020

Read the full decision in Bostan Khan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0168 (TCC) .

INCOME TAX – company buyback of shares – meaning of s385 ITTOIA 2005 – person receiving or entitled to distribution – appeal dismissed.

Published 2 June 2020

Related content