The Court of Appeal ruled unanimously in favour of the taxpayer in First Nationwide concerning dividends from share premium. Matthew Herrington reviews the wider implications.
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The Court of Appeal ruled unanimously in favour of the taxpayer in First Nationwide concerning dividends from share premium. Matthew Herrington reviews the wider implications.
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: