Price and Others v Revenue and Customs: UTTC 17 Apr 2015

CGT – artificial scheme to create allowable loss ? whether consideration given wholly or exclusively for the acquisition of asset – s. 38(1)(a) TCGA Appeals – alternative arguments by Respondents – whether requiring permission to appeal

[2015] UKUT 164 (TCC), [2015] BTC 516, [2015] STC 1975
Bailii
England and Wales

Capital Gains Tax

Updated: 12 November 2021; Ref: scu.549085