The Commissioners for HM Revenue and Customs v Peter L Drown & Mrs R E Leadley (as executors of Jeffrey John Leadley deceased): [2017] UKUT 0111 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 24 March 2017.
Read the full decision in .
INCOME TAX AND CAPITAL GAINS TAX – whether claims for relief in relation to assets that became of negligible value and loans that became irrecoverable before the death of the owner/lender can be after death by the deceased’s personal representatives - section 131 Income Tax Act 2000 – sections 24 and 253 Taxation of Chargeable Gains Act 1992
Published 24 March 2017