Scott v Revenue and Customs: UTTC 17 Jul 2018

CGT – tax years 2006/07 and 2007/08 – corresponding deficiency relief under s. 539 ITTOIA 2005 – whether available to reduce rates of tax on chargeable gains when no income – construction and effect of ss. 4 and 6(2) TCGA 1992

Citations:

[2018] UKUT 236 (TCC), [2018] STC 1589

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 03 June 2022; Ref: scu.628086