The Commissioners for HMRC v Gary Quillan
Tax LawUpper Tribunal (Tax and Chancery Chamber)23 Jun 2026[2026] UKUT 300 (TCC)Added 6 Aug 2026
BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…