Andrew Scott v The Commissioners for HM Revenue and Customs:[2018] UKUT 0236 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Aleksander on 17 July 2018.
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CGT 鈥� tax years 2006/07 and 2007/08 鈥� corresponding deficiency relief under s. 539 ITTOIA 2005 鈥� whether available to reduce rates of tax on chargeable gains when no income 鈥� construction and effect of ss. 4 and 6(2) TCGA 1992.
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Published 17 July 2018