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Decision Number: |
TC 03182 |
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Appellant:
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Mr Neil McLocklin |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Malcolm GAMMIE QC
|
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Date Of Decision:
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06/01/2014 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Losses |
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Notes:
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CAPITAL LOSS – relief – shares becoming of negligible value – shares
subscribed by another on terms that they would be transferred to the
taxpayer on the other being reimbursed the subscription money – whether
relief against income available – whether shares issued to the taxpayer –
appeal allowed |
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Decision(s) to Download:
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TC03182.pdf 
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