I understand that there was an argument that it was possible to "save" accumulated indexation for CGT purposes in 2008 by husbands and wives swapping their respective interests (by gift) with each other before the removal of indexation in 2008.
I understand that there was a fairly recent case which held that this was in fact effective transaction so that the indexation was "locked in" for the future.
Can anyone please tell me the name of the particular case or any link to the terms of the judgement please ?
many thanks.
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