The Commissioners for HM Revenue and Customs v Julian Blackwell: [2015] UKUT 0418 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Hellier on 13 August 2015.
Read the full decision in .
CAPITAL GAINS TAX 鈥� section 38(1)(b) Taxation of Chargeable Gains Act 1992 鈥� whether expenditure incurred 鈥渙n鈥� an asset and 鈥渞eflected in the state or nature of the asset at the time of disposal鈥� 鈥� whether expenditure incurred 鈥渋n establishing, preserving or defending 鈥� title to, or to a right over, the asset鈥�.
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Published 1 December 2016