Mr Stephen Oliver QC.

Decision released 19 October 1995.

Capital gains tax – Appeal – Valuation of shares – Whether agreement as to value agreed between taxpayer and Revenue – Commissioners found there had been no agreement and appeal could proceed – Appeal allowed – Taxes Management Act 1970, s. 54.

The taxpayer appeared in person.

Mr DA Griffiths of the office of the Solicitor of Inland Revenue.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.