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)
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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 ) [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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