THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v TIMOTHY BUNTING [2025] UKUT 00096 (TCC)

Upper Tribunal Tax and Chancery decision of MRS JUSTICE JOANNA SMITH and JUDGE NICHOLAS ALEKSANDER on 19 March 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
24 March 2025
Category:
Tax
Release date:
19 March 2025

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CAPITAL GAINS TAX 鈥� entitlement to loss relief under s253 TCGA 1992 following capitalisation of loan 鈥� appeal allowed

Updates to this page

Published 24 March 2025