Esprit Logistics Management Ltd, Mr Graham Dixon, OCUK Ltd (formerly ESNET Ltd), Michon Ltd, Ripple Developments Ltd, Mr David Wolfenden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Close company) [2018] UKFTT 287 (TC) (31 May 2018)
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First-tier Tribunal (Tax)
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>> Esprit Logistics Management Ltd, Mr Graham Dixon, OCUK Ltd (formerly ESNET Ltd), Michon Ltd, Ripple Developments Ltd, Mr David Wolfenden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Close company) [2018] UKFTT 287 (TC) (31 May 2018)
URL:
http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06517.html
Cite as: [2018] SFTD 1318, [2018] UKFTT 287 (TC), [2018] STI 1700
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Decision Number:
TC 06517
Appellant:
Esprit Logistics Management Limited, Mr Graham Dixon, OCUK Limited (formerly ESNET Limited), Michon Limited, Ripple Developments Limited, Mr David Wolfenden
Respondent:
The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Swami RAGHAVAN
Date Of Decision:
31/05/2018
Main Category:
INCOME TAX/CORPORATION TAX
Main Subcategory:
Close company
Notes:
INCOME TAX - close company - directors' loan waiver scheme - whether release of debt for purposes of s415 ITTOIA tax charge - no - appeal dismissed
PDF Copy:
[2018] UKFTT 287 (TC)