Decision Number: | TC 08460 |
Appellant: | ALEXANDER BEARD |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Rachel SHORT |
Date Of Decision: | 12/04/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Distribution - share premium- Jersey law - dividend of a capital nature - First Nationwide considered |