TIMOTHY WATTS v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트S REVENUE AND CUSTOMS [2024] UKUT 00168 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
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TAX AVOIDANCE 바카라 사이트 INCOME TAX 바카라 사이트 loss determination on disposal of gilt strips 바카라 사이트 paragraph 14A Schedule 13 Finance Act 1996 바카라 사이트 grant of option to trustee followed by assignment of option to a third party purchaser 바카라 사이트 payments made by purchaser to trustee for assignment of option to purchase and to taxpayer for exercise of the option - whether the FTT erred in including the amount paid by the purchaser to the trustee as a person other than the transferor as part of the 바카라 사이트amount payable on the transfer바카라 사이트 under para 14A(3)(b) 바카라 사이트 appeal dismissed
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Published 12 June 2024