The Commissioners for HM Revenue and Customs v Sir Alexander Fraser Morrison : [2013] UKUT 0497 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Glennie on 11 October 2013.

Read the full decision in Sir Alexander Fraser Morrison v The Commissioners for HM Revenue and Customs: [2013] UKUT 0497 (TCC).

CGT – s.49 TCGA 1992 – contingent liability – capacity – representation made of a disposal – costs as a contingent liability.

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