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Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc: ChD 24 Jan 1997

Exchange rate changes were irrelevant to a tax calculation though in foreign currency.

Citations:

Times 24-Jan-1997

Statutes:

Capital Gains Tax Act 1979 40(2)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 15 May 2022; Ref: scu.80907

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