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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Diane Nice, Ron Robinson v Revenue & Customs (INCOME TAX - relief for gifts of shares to charity) (Rev1) [2021] UKFTT 285 (TC) (12 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08228.html
Cite as: [2021] UKFTT 285 (TC)
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| Decision Number: | TC 08228 |
| Appellant: | Diane Nice, Ron Robinson |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 12/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - relief for gifts of shares to charity - shares listed on the Channel Islands Stock Exchange - market value of shares at the date of the gifts |