R oao J Boulting and another v HMRC

In R oao J Boulting and another v HMRC [2020] EWHC 2207 (Admin) (12 August 2020) the High Court refused the taxpayer’s application for judicial review of HMRC’s decision to void the statutory clearance it had given on a purchase by an unquoted trading company of its own shares.

PSC Training and Development Group Limited (the Company) had applied for and received clearance that its buyback of shares would be treated as a capital transaction in...

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:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

PSC Training and Development Group Limited (the Company) had applied for and received clearance that its buyback of shares would be treated as a capital transaction in...

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: