Howard Schofield v HMRC [2011] UKUT 306 (TCC) (27 July 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Howard Schofield v HMRC [2011] UKUT 306 (TCC) (27 July 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/306.html
Cite as: [2011] UKUT 306 (TCC), [2011] STI 2775, [2011] BTC 1800, [2011] STC 1920

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CAPITAL GAINS TAX – ALLOWABLE LOSS – Tax scheme involving options – the Options entered into were interlinked – no separate commercial existence – part of an indivisible process – planned as a single continuous operation – disputed loss construed against the whole transaction involving the four Options – no allowable loss – Appeal dismissed by Tax Chamber on substantive dispute – Appeal dismissed CAPITAL GAINS TAX – OPTIONS OVER GILTS – whether exempt under s 115 TCGA – No

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Howard Schofield v HMRC [2011] UKUT 306 (TCC) (27 July 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/306.html Cite as: [2011] UKUT 306 (TCC), [2011] STI 2775, [2011] BTC 1800, [2011] STC 1920