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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016