Esprit Logistics Management Ltd, Mr Graham Dixon, OCUK Ltd (formerly ESNET Ltd), Michon Ltd, Ripple Developments Ltd, Mr David Wolfenden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Close company) [2018] UKFTT 287 (TC)
Decision Number: TC 06517
Appellant: Esprit Logistics Management Limited, Mr Graham Dixon, OCUK Limited (formerly ESNET Limited), Michon Limited, Ripple Developments Limited, Mr David WolfendenRespondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Swami RAGHAVAN
Date Of Decision: 31/05/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Close company
Notes: INCOME TAX - close company - directors' loan waiver scheme - whether release of debt for purposes of s415 ITTOIA tax charge - no - appeal dismissed