ACPNS Legal Case Notes Series: 2023-148 Craig Kay v The Commissioners for His Majesty’s Revenue and Customs
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Published Version
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20223-148 Craig Kay v The Commissioners for His Majestys Revenue and Customs 2023 UKFTT 861 (TC). Available under License Creative Commons Attribution 4.0. |
Description
First-Tier Tribunal, Tax Chamber, K Sukul J, 12 October 2023
An appeal concerning the valuation of shares gifted to a charity.
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| ID Code: | 244643 | ||||
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| Item Type: | Working Paper (Working Paper) | ||||
| Series Name: | ACPNS Legal Cases | ||||
| Refereed: | No | ||||
| ORCID iD: |
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| Keywords: | Tax, united kingdom, Gift, Shares, Alternative Investment Market, Valuation | ||||
| Pure ID: | 150686841 | ||||
| Divisions: | Current > Research Centres > Australian Centre for Philanthropy & Nonprofit Studies Current > QUT Faculties and Divisions > Faculty of Business & Law Current > Schools > School of Accountancy |
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| Copyright Owner: | The Australian Centre for Philanthropy and Nonprofit Studies | ||||
| Copyright Statement: | Disclaimer: The material included in this document is produced by QUT’s Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) with contribution from some authors outside QUT. It is designed and intended to provide general information in summary form for general informational purposes only. The material may not apply to all jurisdictions. The contents do not constitute legal advice, are not intended to be a substitute for legal advice and should not be relied upon as such. You should seek legal advice or other professional advice in relation to any particular matters you or your organisation may have. | ||||
| Deposited On: | 22 Nov 2023 01:23 | ||||
| Last Modified: | 29 Feb 2024 14:53 |
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