United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Morrison [2013] UKUT 497 (TCC) (11 October 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/497.html
Cite as: [2014] STC 574, [2013] BTC 2065, [2013] UKUT 497 (TCC)

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FTC/47 & 50/2012 - HMRC - and - Sir Fraser Morrison [2013] UKUT 497 (TCC) (11 October 2013)

"CGT – s.49 TCGA 1992 – contingent liability – capacity – representation made of a disposal – costs as a contingent liability."

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