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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v McQuillan (CAPITAL GAINS TAX) [2017] UKUT 344 (TCC) (6 September 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/344.html
Cite as: [2017] STC 2192, [2017] STI 1972, [2017] BTC 531, [2017] UKUT 344 (TCC)
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Revenue and Customs v Michael and Elizabeth McQuillan (CAPITAL GAINS TAX) [2017] UKUT 344 (TCC) (6 September 2017)
CAPITAL GAINS TAX - entrepreneurs' relief - TCGA, Part V, Chapter 3 - meaning of "personal company" - TCGA, s 169S(3) - application of definition of "ordinary share capital" - ITA, s 989 - whether redeemable shares with no right to a dividend were shares with a right to a dividend at a fixed rate (of 0%) and thus not "ordinary share capital" - no - HMRC's appeal allowed.
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