Anthony Hardy v The Commissioners for HM Revenue and Customs: [2016] UKUT 0332 (TCC)

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: [2016] 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Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land – whether contractual rights a chargeable asset – whether disposal – whether an allowable loss

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