Revenue and Customs v Blackwell: UTTC 13 Aug 2015

UTTC CAPITAL GAINS TAX – section 38(1)(b) Taxation of Chargeable Gains Act 1992 – whether expenditure incurred ‘on’ an asset and ‘reflected in the state or nature of the asset at the time of disposal’ – whether expenditure incurred ‘in establishing, preserving or defending title to, or to a right over, the asset

Citations:

[2015] UKUT 418 (TCC)

Links:

Bailii

Statutes:

Taxation of Chargeable Gains Act 1992 38(1)(b)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 07 September 2022; Ref: scu.553196