114
Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)
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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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>> Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)
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Cite as: [2010] STI 2112, [2010] STC 1849, [2010] BTC 1513, [2010] UKUT 114 (TCC)
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Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)
CAPITAL GAINS TAX – exchange of shares for debentures – whether TCGA 1992 s 137 applies to each shareholder separately – no – whether Special Commissioner entitled to conclude that the main purpose was tax avoidance – yes – appeal dismissed
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