Anthony John Whittelle Hardy v The Commissioners for Her Majesty's Revenue and Customs

JurisdictionUK Non-devolved
JudgeThe Hon Mr Justice Arnold and Judge Greg Sinfield
Judgment Date19 July 2016
Neutral Citation[2016] UKUT 0332 (TCC)
RespondentMAJESTY’S REVENUE AND CUSTOMS
AppellantANTHONY HARDY
CourtUpper Tribunal (Tax and Chancery Chamber)
Appeal NumberUT/2015/0115
[2016] UKUT 0332 (TCC)
Appeal number
UT/2015/0115
Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land –
whether contractual rights a chargeable asset – whether disposal – whether an
allowable loss
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
ANTHONY HARDY
Appellant
- and –
THE COMMISSIONERS FOR HER
MAJESTY’S REVENUE AND CUSTOMS Respondents
Tribunal: The Hon Mr Justice Arnold and Judge Greg Sinfield
Sitting in public at the Rolls Building, Fetter Lane, London EC4A 1NL on 4 July 2016
Rory Mullan, instructed by direct access, for the Appellant
Kate Balmer, instructed by the Solicitor to HM Revenue and Customs, for the
Respondents
© CROWN COPYRIGHT 2016

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT