UTTC PROCEDURE – review of decision – whether conclusions should be changed following later Supreme Court judgment – yes – review undertaken and decision altered
Citations:
[2014] STC 230, [2014] BTC 501, [2014] STI 435, [2013] UKUT 615 (TCC)
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 03 February 2022; Ref: scu.521034
