TAX – capital gains tax – apportionment – ‘just and reasonable’ – marriage value – existing use value of constituent parts – formula in VOA manual – alternative marriage value approach – appeal allowed – Section 222, Taxation of Chargeable Gains Act 1992
[2014] UKUT 409 (LC)
Bailii
Taxation of Chargeable Gains Act 1992 222
England and Wales
Capital Gains Tax
Updated: 22 December 2021; Ref: scu.538016
