[2009] UKFTT 382 (TC)

Judge Colin Bishopp, Robert Barraclough

Decision released 29 December 2009

Loss relief – shares of negligible value – TCGA 1992, s. 24(2), ICTA s. 574 – whether shares ‘became’ of negligible value – value of shares at dates of allotment – values found to be negligible at those dates – relief not available – appeal dismissed

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.