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:  UKUT 0497 (TCC).
CGT – s.49 TCGA 1992 – contingent liability – capacity – representation
made of a disposal – costs as a contingent liability.
Release date: 11 October 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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