JOHN TENCONI v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00110 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE VIMAL TILAKAPALA on 01 May 2024
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CAPTAL GAINS TAX – whether FTT erred in concluding taxpayer’s transfer of the beneficial interest in distribution rights in company (where the company’s articles did not provide for transfer of those rights) was a disposal – no – appeal dismissed
Published 8 May 2024