Tax Avoidance – Income Tax – Loss Determination On Disposal of Gilt Strips – paragraph 14A Schedule 13 Finance Act 1996 – grant of option to trustee followed by assignment of option to a third party purchaser – whether the concept of ‘loss’ pursuant to para 14A(1) is a ‘commercial’ or ‘legal’ concept – whether … Continue reading Timothy Watts v Revenue and Customs: FTTTx 7 Nov 2022