FTTTx CAPITAL GAINS TAX – section 35 TCGA 1992 – whether asset held on 31 March 1982 – nature of asset – alleged interest in land by way of estoppel – series of licences to extract sand – in the alternative, reliance on section 43 TCGA 1992 – appeal dismissed
Citations:
[2013] UKFTT 204 (TC)
Links:
Capital Gains Tax
Updated: 14 November 2022; Ref: scu.472418
