Emile Simpson successfully appears for the taxpayer in John Boulting v HMRC

News & Judgments
5 November 2025

4 New Square Chambers‘ Emile Simpson, led by David Yates KC, successfully appeared for the taxpayer in John Boulting v HMRC [2025] UKFTT 01272 (TC).

The case concerned the conditions under which a payment by a company in respect of a purchase of its own shares is to be treated as a capital gain and not a distribution, here in the context of a family business.

The case is highlighted in the Deloitte Business Tax Briefing

Related People

Emile Simpson

Call: 2019 BVI: 2025

Search

Expertise

Related resources

Amanda Savage KC elected as PNBA Chair and Conor Ewing to the PNBA Executive Committee.

We are delighted to announce that Amanda Savage KC has commenced her term as…

Discover more

Roger Stewart KC and Theo Barclay Secure Summary Dismissal of £20m Loss of a Chance Claim in High Court: Cohen v Morrison & Ors

On Monday, the High Court handed down judgment in Cohen v Morrison…

Discover more

Mazur v Charles Russell Speechlys LLP

A second 4 New Square Chambers team has been granted permission to…

Discover more

If you would like to know more or have a question please talk to our clerks

Call

+44 (0)20 7822 2000

Email

general@4newsquare.com

Search

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.

Necessary

Always Enabled

Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.

Cookie	Duration	Description
cookielawinfo-checkbox-advertisement	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to record the user consent for the cookies in the "Advertisement" category .
cookielawinfo-checkbox-analytics	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional	11 months	The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
CookieLawInfoConsent	1 year	Records the default button state of the corresponding category & the status of CCPA. It works only in coordination with the primary cookie.
viewed_cookie_policy	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.
wp_law_pdfbuilder_bespoke	1 Year	Used for the portfolio builder
wp_law_pdfbuilder_list	1 Year	Used for the portfolio builder

Functional

Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features.

Cookie	Duration	Description
__cf_bm	30 minutes	Cookie is used by CloudFlare to read and filter requests from bots
wfwaf-authcookie*	1 day	Cookie is used by Wordfence to read to determine if the user is logged in

Performance

Analytics

Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc.

Cookie	Duration	Description
_ga	2 years	The _ga cookie, installed by Google Analytics, calculates visitor, session and campaign data and also keeps track of site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognize unique visitors.
_ga_DJZVZPQ3PF	2 years	This cookie is installed by Google Analytics.
_gat_gtag_UA_196640177_1	1 minute	Set by Google to distinguish users.
_gid	1 day	Installed by Google Analytics, _gid cookie stores information on how visitors use a website, while also creating an analytics report of the website's performance. Some of the data that are collected include the number of visitors, their source, and the pages they visit anonymously.
_hjSessionUser_*	1 year	Cookie is used by Hotjar to store a unique user ID.
cf_clearance	6 months	The cf_clearance cookie is required for JavaScript detections. JavaScript detections are stored in the cf_clearance cookie.

Others

Portfolio Builder

Select the expertise that you would like to download or add to the portfolio

Download Add to portfolio

Portfolio

	Title	Type	CV	Email

Remove All

Download

Click here to share this shortlist.
(It will expire after 30 days.)

Emile Simpson successfully appears for the taxpayer in John Boulting v HMRC

Related People

Emile Simpson

Search

Expertise

Categories

Related resources

Amanda Savage KC elected as PNBA Chair and Conor Ewing to the PNBA Executive Committee.

Roger Stewart KC and Theo Barclay Secure Summary Dismissal of £20m Loss of a Chance Claim in High Court: Cohen v Morrison & Ors

Mazur v Charles Russell Speechlys LLP

If you would like to know more or have a question please talk to our clerks

Call

Email

4 New Square Chambers

Sign up to our mailing list

Search