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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

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