The WLR Daily case summaries
[2022] WLR(D) 284
Court of Appeal
Denning and others v Revenue and Customs Commissioners
[2022] EWCA Civ 909
2022 June 16; July 1
Lewison, Warby, Snowden LJJ
Revenue — Capital gains tax— Stamp duty land tax— Two leasehold interests in care homes valued under RICS Guidance on trade related properties— Revenue challenging goodwill valuation as part of open market value of leases— Whether under RICS valuation method resulting figure value of leasehold interest or value of both leasehold interest and “transferable goodwill” —
Taxation of Chargeable Gains Act 1992, s 272
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RICS Guidance
VPGA 4