The court was asked whether a sum of pounds 95,179 formed part of the consideration for capital gains tax purposes obtained by the taxpayer when he disposed of his shareholding in a company pursuant to the terms of a share sale agreement . The Special Commissioner had determined this issue in favour of the taxpayer, holding that the sum did not form part of the consideration for the disposal.
Judges:
Henderson J
Citations:
[2009] EWHC 284 (Ch), [2009] BTC 91, [2009] STI 552, [2009] STC 1077
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 01 July 2022; Ref: scu.304543
