The Commissioners for HM Revenue and Customs v Sir Alexander Fraser Morrison : [2013] UKUT 0497 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Glennie on 11 October 2013.
Read the full decision in .
CGT 鈥� s.49 TCGA 1992 鈥� contingent liability 鈥� capacity 鈥� representation made of a disposal 鈥� costs as a contingent liability.
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Published 1 December 2016