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) >> Price & Ors v Revenue And Customs (Rev 1) [2015] UKUT 164 (TCC) (17 April 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/164.html
Cite as: [2015] STC 1975, [2015] BTC 516, [2015] UKUT 164 (TCC)

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Price & Ors v Revenue And Customs [2015] UKUT 164 (TCC) (17 April 2015)

CGT - artificial scheme to create allowable loss ? whether consideration given wholly or exclusively for the acquisition of asset - s. 38(1)(a) TCGA Appeals - alternative arguments by Respondents - whether requiring permission to appeal

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