Hunt v Revenue and Customs (Capital Gains Tax – Payment Under A Guarantee In Respect of Loan To Company): FTTTx 6 Aug 2019

Capital gains tax – Payment under a guarantee in respect of loan to company – Whether allowable loss – Whether ‘qualifying loan’ – Whether company commenced trading – Appeal allowed

Citations:

[2019] UKFTT 515 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 31 December 2022; Ref: scu.641326