Beard v Revenue and Customs Comrs — [2025] WLR(D) 251
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Beard v Revenue and Customs Comrs — [2025] WLR(D) 251
REVENUE — Income tax — Dividends — Non-UK resident company paying cash distributions to United Kingdom taxpayer shareholder — Revenue assessing taxpayer to income tax on distributions — Whether distributions dividends of capital nature subject to capital gain tax and not income tax in the UK — Whether tribunals’ findings of Jersey company law question of fact or law — Income Tax (Trading and Other Income) Act 2005 (c 5), s 402
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