HUGH EDWARD MARK OSMOND and MATTHEW CHARLES ALLEN v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00183 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE MEADE and JUDGE GUY BRANNAN on 13 June 2025

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INCOME TAX 바카라 사이트“ transactions in securities - share buyback 바카라 사이트“바카라 사이트“ shares benefitting from EIS CGT disposal relief 바카라 사이트“ main purpose to obtain CGT relief 바카라 사이트“ was there necessarily a main purpose to obtain an income tax advantage

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Published 17 June 2025