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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) >> Khan v Revenue and Customs (INCOME TAX - company buyback of shares) [2020] UKUT 168 (TCC) (2 June 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/168.html
Cite as: [2020] BTC 552, [2020] STI 1390, [2020] STC 1611, [2020] UKUT 168 (TCC)
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Bostan Khan v Revenue and Customs: [2020] UKUT 168 (TCC) (2 June 2020)
INCOME TAX - company buyback of shares - meaning of s385 ITTOIA 2005 - person receiving or entitled to distribution - appeal dismissed.
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