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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> (1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM) [2022] UKFTT 193 (TC) (13 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08518.html
Cite as: [2022] UKFTT 193 (TC)
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| Decision Number: | TC 08518 |
| Appellant: | (1) NICHOLAS CLOSE (2) ANDREW NUTTALL (3) GRAHAM CHISNALL |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jonathan CANNAN |
| Date Of Decision: | 13/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM - market value of shares -“-“ information available to hypothetical prudent purchaser - appeals dismissed - assessments increased |