Claim for relief from income tax for an allowable CGT loss on a disposal of shares subscribed for in a qualified trading company – section 574 ICTA 1988 – held the shares in issue had not been subscribed for within the meaning of section 574 – see: s.574(3) – appeal dismissed – Tribunal criticised HMRC for making repayments of tax before enquiring into the Appellant’s tax returns
Citations:
[2011] UKFTT 63 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 23 March 2022; Ref: scu.442805