Hadfield v Revenue and Customs: FTTTx 10 Jun 2010

Capital Gains Tax – Share for share exchange – Computation of gain – Whether consideration shares had already been acquired by taxpayer – No – Whether relief available under TCGA 1992 s.135 – No

Citations:

[2010] UKFTT 261 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 15 October 2022; Ref: scu.422270