FTTTX CAPITAL GAINS TAX – value of shares in private limited company – shares disposed of in 1994 – stated consideration of pounds 20,000 – whether arm’s length sale – no -tax to be based on market value of shares – TCGA 1992 ss 17, 272 -identification of market value
Citations:
[2010] UKFTT 457 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 27 August 2022; Ref: scu.426581