Dyer and Another v Revenue and Customs: FTTTx 22 Nov 2013

FTTTx Capital gains tax – share valuation – negligible value claim – whether shares originally had value – whether intention to create legal relations – valuation criteria – TCGA 1992 s24 – appeal dismissed

Citations:

[2013] UKFTT 691 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 22 July 2022; Ref: scu.518603