The Weekly Law Reports
[2019] 1 WLR 2754
Supreme Court
*Regina (Derry)
v
Revenue and Customs Commissioners
[2019] UKSC 19
2018 Dec 12;
2019 April 10
2019 April 10
Lord Reed DPSC, Lord Carnwath, Lady Black, Lady Arden, Lord Kitchin JJSC
Revenue— Income tax— Loss relief— Taxpayer making capital loss on sale of shares— Whether taxpayer entitled to claim share loss relief in tax return for tax year prior to sale—
Taxes Management Act 1970 (c 9) (as amended by Finance Act 1996 (c 8), s 128(2), Sch 17), s 9A, Sch 1B, para 2
—
Income Tax Act 2007 (c 3) (as amended by Finance Act 2013 (c 29), Sch 3, para 2(2)), ss 23, 132
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