John Coll and Marian Coll v The Commissioners for HM Revenue and Customs: UKUT 114 (TCC) 2010
Upper Tribunal Tax and Chancery decision of Judge Avery Jones and Judge Walters on 13 April 2010.
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CAPITAL GAINS TAX exchange of shares for debentures whether TCGA 1992 s 137 applies to each shareholder separately no whether Special Commissioner entitled to conclude that the main purpose was tax avoidance yes appeal dismissed.
Published 1 December 2016