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Taxpayer’s Ramsay argument fails before the Court of Appeal (Khan v HMRC)

Taxpayer’s Ramsay argument fails before the Court of Appeal (Khan v HMRC)
Published on: 10 May 2021
Published by: LexisPSL
  • Taxpayer’s Ramsay argument fails before the Court of Appeal (Khan v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Khan v HMRC, the Court of Appeal upheld the Upper Tribunal’s decision that the taxpayer was chargeable to tax on the distribution arising from a buyback of a company’s shares which occurred as part of a series of transactions for the sale of the company. or take a trial to read the full analysis.

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