Regan and Another v Revenue and Customs: FTTTx 21 Sep 2012

CAPITAL GAINS TAX – whether first appellant sold shares on two occasions for consideration stated on stock transfer forms – held yes – appeal in relation to sales of shares dismissed
INCOME TAX and CAPITAL GAINS TAX – whether sale of house in course of trade – held no – whether house only or main residence of appellants – held yes – appeals in relation to house allowed

Citations:

[2012] UKFTT 569 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 02 February 2022; Ref: scu.466185