Couch (Inspector of Taxes) v Administrators of the Estate of Caton, Deceased: CA 16 Jul 1997

The costs of negotiating, and valuing the market value of shares with the Inland Revenue, are not deductible as expenses.

Citations:

Times 16-Jul-1997, [1997] EWCA Civ 1898

Statutes:

Capital Gains Tax Act 1979 32(2)(b)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 23 March 2022; Ref: scu.79530