CAPITAL GAINS TAX РComputation of gains РExpenditure РShares РCapital contributions to Delaware Company РWhether incurred ‚Äúon the asset‚Äù РYes РWhether reflected in the state or nature of the asset the time of disposal РNo РAppeal dismissed РTCGA 1992 s.38(1)(b)David Goldberg KC and Hui Ling McCarthy appeared for the Appellant
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The Trustees of the F D Fenston Will Trusts v. Commisioners for HM Revenue and Customs
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