FTTTx INCOME TAX AND CAPITAL GAINS TAX – negligible value claims made by executors in respect of period before deceased’s death – whether claims could be made by executors – purposive interpretation of relevant legislation – appeal allowed in so far as claim used against income and gains arising in lifetime of decease
[2014] UKFTT 892 (TC)
Bailii
England and Wales
Income Tax, Capital Gains Tax
Updated: 21 December 2021; Ref: scu.536741
