CAPITAL GAINS TAX – Computation of gains – Expenditure – Shares – Capital contributions to Delaware Company – Whether incurred ‚Äö√Ñ√∫on the asset‚Äö√Ñ√π – Yes – Whether reflected in the state or nature of the asset the time of disposal – No – Appeal dismissed – TCGA 1992 s.38(1)(b)David Goldberg KC and Hui Ling McCarthy appeared for the Appellant
The Trustees of the F D Fenston Will Trusts v. Commisioners for HM Revenue and Customs
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