|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 284|
|Representation||Michael Furness (instructed by the Solicitor of Inland Revenue) for the Revenue.|
|The taxpayer appeared in person.|
|Judgment Dates:||18 June 1998|
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 - , .