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
|