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 CBE and Judge Walters QC on 13 April 2010.

Read the full decision in John Coll and Marian Coll v The Commissioners for HM Revenue and Customs: UKUT 114 (TCC) 2010.

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.

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