Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Sinfield on 19 July 2016.
Read the full decision in Anthony Hardy v The Commissioners for HM Revenue and Customs:  UKUT 0332 (TCC).
Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land –
whether contractual rights a chargeable asset – whether disposal – whether an
21 February 2017
Release date: 19 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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