The court was asked as to the applicability or not of deeming provisions in relation to the taxation of chargeable gains arising out of what may or may not be group transactions, and in particular the meaning and effect, in context, of the word ‘associated’ where it appears for the second time in section 179(2).
Lindsay J
[2007] EWHC 512 (Ch)
Bailii
Taxation of Chargeable Gains Act 1992 178 179(2)
England and Wales
Capital Gains Tax
Updated: 02 November 2021; Ref: scu.250603
