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.

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

Published 1 December 2016