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 br>