Couch (Inspector of Taxes) v Administrators of the Estate of P S Caton Deceased: ChD 28 Dec 1995

The costs of negotiating with the Inland Revenue a valuation of shares, and of the appeal, were not deductible from the chargeable gain.

Citations:

Times 28-Dec-1995, Ind Summary 29-Jan-1996

Statutes:

Chargeable Gains Act 1992 32 38(2)(b)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 14 August 2022; Ref: scu.79531