SC Properties Limited and Another v Revenue and Customs: FTTTx 6 Jul 2022

Partnership – Spouses – Development of Land – valid elections s 178 ITTOIA s 161 TCGA

Citations:

[2022] UKFTT 214 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 31 July 2022; Ref: scu.679666