FTTTx CAPITAL GAINS TAX – s 171A TCGA 1992 – notional transfer within a group – disposal of debt on repayment of loan notes – statutory construction – whether disposal to a person who was not a member of the group – no – appeal dismissed
[2013] UKFTT 37 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 11 November 2021; Ref: scu.472269
