|
Decision Number: |
TC 01487 |
|
Appellant:
|
Simon Barker, Kevin Harper & James Wickes |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr CORNWELL-KELLY
|
|
Date Of Decision:
|
05/10/2011 |
|
Main Category:
|
CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
|
Main Subcategory:
|
Other |
|
Notes:
|
Capital Gains Tax – valuation of shares – claim of negligible value –
Taxation of Chargeable Gains Act 1992 section 24(2) – whether sections 272
& 273 applicable - appeal allowed |
|
Decision(s) to Download:
|
TC01487.pdf 
|
