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Decision Number: |
TC 05904 |
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Appellant:
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Netley |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
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Date Of Decision:
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26/05/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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INCOME TAX – relief for gift of shares to charity – shares admitted to dealing on AIM – section 272 TCGA 1992 – whether quoted in The Stock Exchange Daily Official List – if so, whether in consequence of special circumstances quoted price not a proper measure of market value – section 273 TCGA 1992 – information assumed to be available to hypothetical prudent purchaser – market value of shares – appeal allowed in part |
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Decision(s) to Download:
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TC05904.pdf 
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