Andrew Scott v The Commissioners for HM Revenue and Customs:[2018] UKUT 0236 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Aleksander on 17 July 2018.

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CGT 바카라 사이트“ tax years 2006/07 and 2007/08 바카라 사이트“ corresponding deficiency relief under s. 539 ITTOIA 2005 바카라 사이트“ whether available to reduce rates of tax on chargeable gains when no income 바카라 사이트“ construction and effect of ss. 4 and 6(2) TCGA 1992.

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Published 17 July 2018