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Capital Gains Tax: Offset of losses: avoidance scheme fails
Practical Law UK Articles 3-614-4091 (Approx. 4 pages)
Capital Gains Tax: Offset of losses: avoidance scheme fails
by Norton Rose Fulbright LLP
| Published on 28 May 2015 • United Kingdom |
The Upper Tribunal has confirmed that a tax avoidance scheme designed to generate capital gains tax losses to set against taxable income failed.