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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) >> Revenue And Customs v Gould (TAX) [2024] UKUT 285 (TCC) (17 September 2024)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/285.html
Cite as: [2024] STC 1845, [2024] UKUT 285 (TCC), [2024] BTC 534

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Revenue And Customs v Gould [2024] UKUT 285 (TCC) (17 September 2024)


INCOME TAX - dividend income - date when dividend became due and payable - whether the articles of association of the company were amended - whether shareholder waived right to enforce payment of the dividend

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/285.html