Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc: CA 15 Jul 1998

Losses caused in variations in repayments in foreign currency caused by currency fluctuations were not allowable basis for varying assessments to capital gains tax.

Citations:

Times 15-Jul-1998

Statutes:

Taxation of Chargeable Gains Act 1992 48

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 10 May 2022; Ref: scu.80908