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Tax Tips: Creating a capital loss – a recent UK experience

Published on 01 Feb 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A decision of the UK Court of Appeal handed down in December 2008 is of considerable interest to practitioners in that it illustrates that a “shortcut” in an overall transaction may produce a result other than the intended result.

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TAXCOUNSEL
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia.
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