Davies (HM Inspector of Taxes) v Hicks.  BTC 331
 EWHC 847 (Ch).
Judgment delivered 12 May 2005.
Capital gains tax – Self-assessment – Amendment - Non-resident – ‘Bed and breakfast’ rules - Shares sold by trustees - Trustees became non-resident - Shares of same class acquired within 30 days – Self-assessment amended to include gain on deemed disposal of shares – Whether relevant provision deemed shares disposed of to be different from those actually disposed of – Taxation of Chargeable Gains Act 1992, s. 106A.
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