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Decision Number: TC 02061
Appellant: Mr Ben Nevis
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Anne SCOTT
Date Of Decision: 28/05/2012
Main Category: CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory: Disposal
Notes: CGT, s 49 TCGA 1992, contingent liability, capacity, representation on a
disposal, costs as a contingent liability
Decision(s) to Download: TC02061.pdf TC02061.pdf