Decision Number: | TC 08977 |
Appellant: | MARK ALAN SMITH ROBERT ANDREW CORBETT |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Mrs Amanda BROWN |
Date Of Decision: | 30/10/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | INCOME TAX - whether there was a distribution made to the appellants assessable to income tax - appeal allowed |