JOHN TENCONI v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00110 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE VIMAL TILAKAPALA on 01 May 2024

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CAPTAL GAINS TAX 鈥� whether FTT erred in concluding taxpayer鈥檚 transfer of the beneficial interest in distribution rights in company (where the company鈥檚 articles did not provide for transfer of those rights) was a disposal 鈥� no 鈥� appeal dismissed

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Published 8 May 2024