ALFRED MICHAEL DWAN AMANDA DWAN MALCOLM TERENCE HUNNISETT ANDREW MARK JOHN OPENSHAW-BLOWER RICHARD PARKINSON v Revenue & Customs (Income Tax - Claims for relief on gifts of shares to charity) [2022] UKFTT 36 (TC)

FTT-Tax
ALFRED MICHAEL DWAN AMANDA DWAN MALCOLM TERENCE HUNNISETT ANDREW MARK JOHN OPENSHAW-BLOWER RICHARD PARKINSON v Revenue & Customs (Income Tax - Claims for relief on gifts of shares to charity)
[2022] UKFTT 36 (TC)

Decision Number: TC 08388

Appellant: ALFRED MICHAEL DWAN AMANDA DWAN MALCOLM TERENCE HUNNISETT ANDREW MARK JOHN OPENSHAW-BLOWER RICHARD PARKINSON

Respondent: Her Majesty's Revenue & Customs

Chairmen / Special Commissioners: John BROOKS

Date Of Decision: 03/02/2022

Main Category: PROCEDURE

Main Subcategory: Other

Notes: Income Tax - Claims for relief on gifts of shares to charity - Market value of shares at gifting dates - Appeals dismissed

Cited in 1 later judgment