CAPITAL LOSS – relief – shares becoming of negligible value – shares subscribed by another on terms that they would be transferred to the taxpayer on the other being reimbursed the subscription money – whether relief against income available – whether shares issued to the taxpayer – appeal allowed
Citations:
[2014] UKFTT 42 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 16 May 2022; Ref: scu.521713
