HMRC v First Nationwide [2011] UKUT 174 (TCC) (18 April 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v First Nationwide [2011] UKUT 174 (TCC) (18 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/174.html
Cite as: [2011] STI 1618, [2011] UKUT 174 (TCC), [2011] STC 1540, [2011] BTC 1640

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"Stocklending agreement – deduction for management expenses in respect of manufactured dividends – para 1(1), Sch 23A ICTA – Income Tax (Manufactured Overseas Dividends) Regulations 1993 – whether dividends paid by a Cayman Islands company out of share premium account are "dividends" and "overseas dividends" - yes – ss 737A and 730A ICTA – whether a sale of preference shares and a subscription for preference shares is a sale and repurchase of securities – no – appeal dismissed"

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v First Nationwide [2011] UKUT 174 (TCC) (18 April 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/174.html Cite as: [2011] STI 1618, [2011] UKUT 174 (TCC), [2011] STC 1540, [2011] BTC 1640