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MICHELLE McENROE (1) MIRANDA NEWMAN (2) v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00255 (TCC)

Hm Courts Tribunals Service

October 19
11:57 2023

Read full decision in McEnroe and Newman decision final (002)

CAPITAL GAINS TAX sale of shares interpretation of share sale and purchase agreement did FTT make an error of law in not considering working capital adjustment provisions of SPA disguised attack on factual findings of FTT appeal dismissed

Published 19 October 2023