Bostan Khan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0168 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Andrew Scott on 2 June 2020.
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INCOME TAX 鈥� company buyback of shares 鈥� meaning of s385 ITTOIA 2005 鈥� person receiving or entitled to distribution 鈥� appeal dismissed.
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Published 2 June 2020