MICHELLE McENROE (1) MIRANDA NEWMAN (2) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00255 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Nicholas Aleksander & Judge Phyllis Ramshaw on 18 October 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
19 October 2023
Category:
Tax
Release date:
19 October 2023

Read full decision in McEnroe and Newman decision final (002)

CAPITAL GAINS TAX – sale of shares – interpretation of share sale and purchase agreement – did FTT make an error of law in not considering working capital adjustment provisions of SPA – disguised attack on factual findings of FTT – appeal dismissed

Updates to this page

Published 19 October 2023