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:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 22 July 2022; Ref: scu.518603