By analogy, para 81 shows that no CGT is payable for an uncompleted exchanged unconditional contract (during the period it can be rescinded):
http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11562/TC0...
Replies (3)
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I don't see the need for the analogy. It is common ground that there is no CGT payable on an uncompleted disposal.
If it was obvious I wouldn’t have raised the point. That may be what you meant to say but it is not what your OP says.