Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)

114 Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/114.html
Cite as: [2010] STI 2112, [2010] BTC 1513, [2010] STC 1849, [2010] UKUT 114 (TCC)

[New search] [Printable PDF version] [Help]

Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010)

CAPITAL GAINS TAX – exchange of shares for debentures – whether TCGA 1992 s 137 applies to each shareholder separately – no – whether Special Commissioner entitled to conclude that the main purpose was tax avoidance – yes – appeal dismissed

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/114.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mr & Mrs Coll [2010] UKUT 114 (TCC) (5 March 2010) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/114.html Cite as: [2010] STI 2112, [2010] BTC 1513, [2010] STC 1849, [2010] UKUT 114 (TCC)