Nicholas Close, Andrew Nuttall, Graham Chisnall v Revenue and Customs: FTTTx 13 May 2022

Income Tax – relief on gift of shares to charity – shares admitted to dealing on AIM – market value of shares – information available to hypothetical prudent purchaser – appeals dismissed – assessments increased

Citations:

[2022] UKFTT 193 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 August 2022; Ref: scu.679634