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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
17 July 2018
Category:
Tax
Release date:
17 July 2018

Read the full decision in Andrew Scott v The Commissioners for HM Revenue and Customs:[2018] UKUT 0236 (TCC) .

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

Published 17 July 2018

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