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Iny v Revenue and Customs: FTTTx 30 Sep 2010

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:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 27 August 2022; Ref: scu.426581

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