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Decision Number: TC 08375
Appellant: THE WAKELYN TRUST
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Geraint WILLIAMS
Date Of Decision: 17/01/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CAPITAL GAINS TAX – whether release of obligation contained in lease deductible expenditure for the purpose of s 38 (1)(b) TCGA – no qualifying expenditure – appeal dismissed
Decision(s) to Download: TC 08375.pdf TC 08375.pdf