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) >> Hardy v Revenue And Customs [2016] UKUT 332 (TCC) (19 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/332.html
Cite as: [2016] UKUT 332 (TCC)

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Hardy v Revenue And Customs [2016] UKUT 332 (TCC) (19 July 2016)

Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land – whether contractual rights a chargeable asset – whether disposal – whether an allowable loss

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