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HM Revenue and Customs v Morrison: UTTC 11 Oct 2013

UTTC CGT – s.49 TCGA 1992 – contingent liability – capacity – representation made of a disposal – costs as a contingent liability.
Lord Glennie
[2013] UKUT 497 (TCC)
Bailii
Taxation of Chargeable Gains Act 1992 49
England and Wales

Updated: 16 July 2021; Ref: scu.521018

Posted on July 16, 2021July 16, 2021 by dlsPosted in Capital Gains Tax

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