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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Blumenthal v Revenue and Customs Commissioners First-tier Tribunal (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS) [2012] UKFTT 497 (TC) (08 August 2012)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02174.html
Cite as: [2012] UKFTT 497 (TC), [2012] STI 3236, [2012] SFTD 1264

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Blumenthal v Revenue and Customs Commissioners First-tier Tribunal (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS) [2012] UKFTT 497 (TC) (08 August 2012)


CAPITAL GAINS TAX– tax avoidance scheme – whether Appellant's loan notes were converted to qualifying corporate bonds for the purposes of sections 116 and 117 TCGA 1992 – whether steps taken to reduce the market value of loan notes effective for capital gains tax purposes – purposive onstruction and the application of the Ramsay principle – error in drafting amendments to loan notes – principles of contractual interpretation – whether HMRC entitled to raise a discovery assessment under section 29 TMA 1970 – whether the officer could reasonably be expected to be aware of the insufficiency – appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02174.html