Steven Price, John Myers and James Lucas v The Commissioners for HM Revenue and Customs: [2015] UKUT 0164 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Nowlan on 17 April 2015.
Read the full decision in .
CGT 鈥� artificial scheme to create allowable loss 鈥� whether consideration given wholly or exclusively for the acquisition of asset 鈥� s. 38(1)(a) TCGA Appeals 鈥� alternative arguments by Respondents 鈥� whether requiring permission to appeal.
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Published 1 December 2016