The court was asked whether a taxpayer may, in computing the gain accruing to him on the disposal of shares, bring into account by way of deduction expenditure incurred by him in buying his release from a personal contractual obligation to a third party restrictive of his ability to vote or sell those shares.
Judges:
Longmore, Patten, Briggs LJJ
Citations:
[2017] EWCA Civ 232
Links:
Jurisdiction:
England and Wales
Capital Gains Tax, Company
Updated: 24 March 2022; Ref: scu.581427
