Roger Dyer and Jean Dyer v 皇冠体育app Commissioners for HM Revenue and Customs: [2016] UKUT 0381 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Raghavan on 2 September 2016.
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INCOME TAX and CAPITAL GAINS TAX 鈥� negligible value claim 鈥� TCGA 1992 s 24(2) 鈥� whether shares were already of negligible value at acquisition 鈥� whether First-tier Tribunal鈥檚 affirmative conclusion undermined by its overlooking paragraph of statement of agreed facts 鈥� no 鈥� finding of negligible value on acquisition fully justified 鈥� appeal dismissed
Updates to this page
Published 15 February 2017