McLaughlin v Revenue and Customs: FTTTx 6 Mar 2012

CAPITAL GAINS TAX – ss 60 and 71 TCGA- Was beneficiary to whom appointment made absolutely entitled? Yes as a matter of general law – Did artificiality mean it did not signify for tax purposes? No – Appeal allowed

Citations:

[2012] UKFTT 174 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 03 November 2022; Ref: scu.462627