22 March 2024
Beard v HMRC [2024] UKUT 00073 (TCC)
Distributions from share premium – Jersey law – whether the distributions were “dividends” – and whether the distributions were “dividends of a capital nature” – Section 402 ITTOIA 2005 – First Nationwide considered.
David Milne KC and Calypso Blaj acted for HMRC.
You can find a copy of the judgment here.
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