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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 February 2017
Category:
Tax
Release date:
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Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land – whether contractual rights a chargeable asset – whether disposal – whether an allowable loss

Published 21 February 2017