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) >> Dyer v Revenue and Customs [2016] UKUT 381 (TCC) (2 September 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/381.html
Cite as: [2016] STI 2543, [2017] STC 189, [2016] BTC 518, [2016] UKUT 381 (TCC)

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Dyer v Revenue and Customs [2016] UKUT 381 (TCC) (2 September 2016)

INCOME TAX and CAPITAL GAINS TAX — negligible value claim — TCGA 1992 s 24(2) — whether shares were already of negligible value at acquisition —whether First-tier Tribunal’s affirmative conclusion undermined by its overlooking paragraph of statement of agreed facts — no — finding of negligible value on acquisition fully justified — appeal dismissed

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