Entrepreneurs’ Relief: preference shares were ‘ordinary share capital’, says Tribunal – OUT-LAW.com

Posted May 28th, 2019 in dividends, HM Revenue & Customs, news, shareholders, taxation, tribunals by tracey

‘Preference shares which carried the right to a fixed cumulative preferential dividend were ‘ordinary share capital’ for the purposes of calculating entrepreneurs’ relief, the First-tier Tribunal has decided.’

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OUT-LAW.com, 24th May 2019

Source: www.out-law.com