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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Peter L Drown & Mrs R E Leadley (as executors of Jeffrey John Leadley deceased) (INCOME TAX AND CAPITAL GAINS TAX) [2017] UKUT 111 (TCC) (24 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/111.html
Cite as: [2017] UKUT 111 (TCC)
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Revenue and Customs v Peter L Drown & Mrs R E Leadley (as executors of Jeffrey John Leadley deceased) (INCOME ) [2017] UKUT 111 (TCC) (24 March 2017)
INCOME TAX AND CAPITAL GAINS TAX -“ whether claims for relief in relation to assets that became of negligible value and loans that became irrecoverable before the death of the owner/lender can be after death by the deceased-™s personal representatives - section 131 Income Tax Act 2000 -“ sections 24 and 253 Taxation of Chargeable Gains Act 1992
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