United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/114.html
Cite as: [2010] UKUT 114 (TCC), [2010] STI 2112, [2010] STC 1849, [2010] BTC 1513

[New search] [Printable PDF version] [Help]

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

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010