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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SLADE & Anor v Revenue & Customs (CAPITAL GAINS TAX - section 38 TCGA 1992 - deductible expenditure) [2022] UKFTT 227 (TC) (26 July 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08548.html Cite as: [2022] UKFTT 227 (TC) |
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Decision Number: | TC 08548 |
Appellant: | JONATHAN MARK SLADE JONATHAN JAMES SLADE |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Jonathan CANNAN |
Date Of Decision: | 26/07/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | CAPITAL GAINS TAX - section 38 TCGA 1992 - deductible expenditure - expenditure not wholly and exclusively incurred in preserving or defending title to the asset - appeal dismissed |