| Source: | All England Reporter |
| Publisher Citation: | [1998] All ER (D) 284 |
| Court: | Chancery Division |
| Judge: | Lightman J |
| Representation | Michael Furness (instructed by the Solicitor of Inland Revenue) for the Revenue. |
| The taxpayer appeared in person. | |
| Judgment Dates: | 18 June 1998 |
Catchwords
Capital gains tax - Computation of chargeable gains - Taxpayer purchasing shares pursuant to a Business Expansion Scheme - Indexation allowance - Whether indexation should be applied to full original acquisition cost - , .
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