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
Call: 2019 BVI: 2025
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