Diane Nice, Ron Robinson v Revenue & Customs (INCOME TAX - relief for gifts of shares to charity) (Rev1) [2021] UKFTT 285 (TC)
Decision Number: TC 08228
Appellant: Diane Nice, Ron Robinson
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Nigel POPPLEWELL
Date Of Decision: 12/08/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX - relief for gifts of shares to charity - shares listed on the Channel Islands Stock Exchange - market value of shares at the date of the gifts