References: [2015] UKUT 418 (TCC)
Links: Bailii
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
Statutes: Taxation of Chargeable Gains Act 1992 38(1)(b)
Last Update: 16-Oct-15 Ref: 553196