Flashman v Revenue and Customs (CGT – Qualifying Loan Under): FTTTx 24 Oct 2019

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.
[2019] UKFTT 643 (TC)
England and Wales

Updated: 20 April 2021; Ref: scu.644027