Dennis v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 14 Dec 2018

CAPITAL GAINS TAX – s253(4) of TCGA 1992 – whether payments made under a guarantee of qualifying loans – no – they were made under an indemnity – appeal dismissed

[2018] UKFTT 735 (TC)
Bailii
England and Wales

Capital Gains Tax

Updated: 13 December 2021; Ref: scu.632441