Capital gains tax – rollover relief on reinvestment – whether ‘arrangements for the acquisition of the relevant shares’ – repayments from another company controlled by taxpayer of loans made by him – whether a ‘return of value’ denying relief – yes – appeal dismissed – Capital gains tax – rollover relief on reinvestment – timing of issue of shares
Citations:
[2005] UKSPC SPC00471
Links:
Capital Gains Tax
Updated: 01 July 2022; Ref: scu.228784