Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc: ChD 24 Jan 1997
Exchange rate changes were irrelevant to a tax calculation though in foreign currency. Citations: Times 24-Jan-1997 Statutes: Capital Gains Tax Act 1979 40(2) Jurisdiction: England and Wales Capital Gains Tax Updated: 15 May 2022; Ref: scu.80907