Patel and Others v Revenue and Customs (Income Tax – Claim for Relief On Gift of Shares To Charity): FTTTx 10 Oct 2019

INCOME TAX – Claim for relief on gift of shares to charity – Market value of shares on gifting date – Whether struck out appeal can be reinstated on application of HMRC – Effect of HMRC v C M Utilities on withdrawn appeal – Appeals dismissed

Citations:

[2019] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.644044