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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Esprit Logistics Management Ltd, Mr Graham Dixon, OCUK Ltd (formerly ESNET Ltd), Michon Ltd, Ripple Developments Ltd, Mr David Wolfenden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Close company) [2018] UKFTT 287 (TC) (31 May 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06517.html Cite as: [2018] UKFTT 287 (TC), [2018] STI 1700, [2018] SFTD 1318 |
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| Decision Number: | TC 06517 |
| Appellant: | Esprit Logistics Management Limited, Mr Graham Dixon, OCUK Limited (formerly ESNET Limited), Michon Limited, Ripple Developments Limited, Mr David Wolfenden |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Swami RAGHAVAN |
| Date Of Decision: | 31/05/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Close company |
| Notes: | INCOME TAX - close company - directors' loan waiver scheme - whether release of debt for purposes of s415 ITTOIA tax charge - no - appeal dismissed |