Wingfield v Revenue and Customs: FTTTx 12 Nov 2010

FTTTx CAPITAL LOSS – relief – shares becoming of negligible value – ICTA s 574 – whether shares subscribed for or purchased from third party – purchased – relief against income not available – appeal dismissed

[2010] UKFTT 566
Bailii
England and Wales

Capital Gains Tax

Updated: 20 January 2022; Ref: scu.567582