Tax

Powell v Revenue and Customs (INCOME TAX - section 415 Income Tax (Trading and Other Income) Act 2005 - whether, pursuant to deed of novation, there had been a release or repayment of participator loan)

[2025] UKFTT TC TC09518First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 29 and 30 April 2025Judgment Date: 9 May 2025 B e f o r e :”

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