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) >> Revenue And Customs v Blackwell [2015] UKUT 418 (TCC) (13 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/418.html
Cite as: [2015] BTC 526, [2015] UKUT 418 (TCC), [2016] STC 598

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Revenue And Customs v Blackwell [2015] UKUT 418 (TCC) (13 August 2015)

CAPITAL GAINS TAX – section 38(1)(b) Taxation of Chargeable Gains Act 1992 – whether expenditure incurred “on” an asset and “reflected in the state or nature of the asset at the time of disposal” – whether expenditure incurred “in establishing, preserving or defending title to, or to a right over, the asset

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