Harper v Revenue and Customs: FTTTx 29 Dec 2009

FTTTx LOSS RELIEF – shares of negligible value – TCGA 1992 s 24(2), ICTA s 574 – whether shares ‘became’ of negligible value – value of shares at dates of allotment – values found to be negligible at those dates – relief not available – appeal dismissed

Citations:

[2009] UKFTT 382 (TC)

Links:

Bailii

Capital Gains Tax

Updated: 17 August 2022; Ref: scu.409145