The Commissioners for HM Revenue and Customs v Julian Blackwell: [2015] UKUT 0418 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Hellier on 13 August 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Julian Blackwell: [2015] UKUT 0418 (TCC).

CAPITAL GAINS TAX – section 38(1)(b) Taxation of Chargeable Gains Act 1992 – whether expenditure incurred “on” an asset and “reflected in the state or nature of the asset at the time of disposal” – whether expenditure incurred “in establishing, preserving or defending … title to, or to a right over, the asset”.

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