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Blackwell v HM Revenue and Customs: CA 6 Apr 2017

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:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax, Company

Updated: 24 March 2022; Ref: scu.581427

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