CGT – Qualifying loan under section 253 TCGA 1992 – Appellant claimed allowable loss on the basis that a qualifying loan was made to a trader. No qualifying loan made – appeal dismissed.
Citations:
[2019] UKFTT 643 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 05 November 2022; Ref: scu.644027
