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Decision Number: TC 07107
Appellant: Stephen Warshaw
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
John BROOKS
Date Of Decision: 24/04/2019
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Capital Gains Tax – Entrepreneurs’ relief – Whether “personal company” – Whether cumulative preference shares “ordinary share capital” – Whether right to dividend at a fixed rate – Appeal allowed
Decision(s) to Download: TC07107.pdf TC07107.pdf