Smith v Revenue and Customs: SCIT 3 Dec 2008

Capital gains tax treatment of the disposal of a second hand insurance policy (‘SHIPS’). The appeal was against a closure notice dated 9 May 2006 disallowing the loss on the disposal and increasing the tax due.

[2008] UKSPC SPC00725
Bailii
England and Wales

Capital Gains Tax

Updated: 02 November 2021; Ref: scu.278767