THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v TIMOTHY BUNTING [2025] UKUT 00096 (TCC)

Upper Tribunal Tax and Chancery decision of MRS JUSTICE JOANNA SMITH and JUDGE NICHOLAS ALEKSANDER on 19 March 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
24 March 2025
Category:
Tax
Release date:
19 March 2025

Read full decision The Commissioners of His Majesty’s Revenue and Customs v Timothy Bunting

CAPITAL GAINS TAX – entitlement to loss relief under s253 TCGA 1992 following capitalisation of loan – appeal allowed

Updates to this page

Published 24 March 2025