THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v PETER GOULD [2024] UKUT 00285 (TCC)
Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE VIMAL TILAKAPALA on 17th September 2024
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INCOME TAX 鈥� dividend income 鈥� date when dividend became due and payable 鈥� whether the articles of association of the company were amended 鈥� whether shareholder waived right to enforce payment of the dividend
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Published 2 October 2024