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:
Capital Gains Tax
Updated: 17 August 2022; Ref: scu.409145