Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Decision Number: TC 03118
Appellant: Robert Brown
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Barbara MOSEDALE
Date Of Decision: 11/12/2013
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Exemptions and reliefs
Notes: INCOME TAX – claim for income tax relief for allowable capital gains tax
losses – whether shares in qualifying trading company had become of
negligible value at date of claim - appeal allowed
Decision(s) to Download: TC03118.pdf TC03118.pdf