The recent decision in Warshaw and HMRC’s guidance on whether cumulative preference shares qualify as ‘ordinary share capital’ are at odds. Zoe Arnautov and Gary Barnett (Simmons & Simmons) explain the conflicting positions.
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The recent decision in Warshaw and HMRC’s guidance on whether cumulative preference shares qualify as ‘ordinary share capital’ are at odds. Zoe Arnautov and Gary Barnett (Simmons & Simmons) explain the conflicting positions.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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