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Decision Number: |
TC 00317 |
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Appellant:
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David Harper |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Colin BISHOPP
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Date Of Decision:
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29/12/2009 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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LOSS RELIEF — shares of negligible value — TCGA 1992 s 24(2), ICTA s 574 — whether shares “became” of negligible value — value of shares at dates of allotment — values found to be negligible at those dates — relief not available — appeal dismissed |
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Decision(s) to Download:
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TC00317.doc 
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