[2005] EWHC 847 (Ch).

Chancery Division.

Park J.

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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