Barker and Others v Revenue and Customs: FTTTx 5 Oct 2011

Capital Gains Tax – valuation of shares – claim of negligible value – Taxation of Chargeable Gains Act 1992 section 24(2) – whether sections 272 and 273 applicable – appeal allowed

Citations:

[2011] UKFTT 645 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 30 January 2022; Ref: scu.449595