The Wakelyn Trust v Revenue and Customs: FTTTx 17 Jan 2022

CAPITAL GAINS TAX – whether release of obligation contained in lease deductible expenditure for the purpose of s 38 (1)(b) TCGA – no qualifying expenditure – appeal dismissed

Citations:

[2022] UKFTT 23 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 11 May 2022; Ref: scu.675628