Table of contents
- Original news
- What were the facts in this case?
- What was the dispute about?
- What did the tribunal decide?
- Was there anything in the case that particularly tipped the balance away from the taxpayer?
- Does this affect the capital gains analysis of warranties on share sales?
Article summary
Tax analysis: The Upper Tribunal (UT) has decided that a taxpayer could not reduce his capital gains tax (CGT)bill on a share sale to reflect a payment to settle a later dispute with the buyer.
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