The Weekly Law Reports
[2019] 4 WLR 8
Upper Tribunal
Kerrison
v
Revenue and Customs Commissioners
[2019] UKUT 8 (TCC)
2018 Dec 11, 12; 2019 Jan 22
Zacaroli J, Judge Guy Brannan
Revenue— Income Tax— Loss relief— Readjustment of loss pursuant to value shifting rules— Definition of “value”—
Taxation of Chargeable Gains Act 1992 (c 12), s 30(1)(5)(9)
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