Steven Price, John Myers and James Lucas v The Commissioners for HM Revenue and Customs: [2015] UKUT 0164 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Nowlan on 17 April 2015.

Read the full decision in (1) Steven Price (2) John Myers (3) James Lucas v The Commissioners for HM Revenue and Customs: [2015] UKUT 0164 (TCC) .

CGT – artificial scheme to create allowable loss – whether consideration given wholly or exclusively for the acquisition of asset – s. 38(1)(a) TCGA Appeals – alternative arguments by Respondents – whether requiring permission to appeal.

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