UTTC INCOME TAX and CAPITAL GAINS TAX – negligible value claim – TCGA 1992 s 24(2) – whether shares were already of negligible value at acquisition -whether First-tier Tribunal’s affirmative conclusion undermined by its overlooking paragraph of statement of agreed facts – no – finding of negligible value on acquisition fully justified – appeal dismissed
[2016] UKUT 381 (TCC)
Bailii
England and Wales
Income Tax, Capital Gains Tax
Updated: 24 January 2022; Ref: scu.570422
