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 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).

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

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