Capital gains tax – Land. The appellants were not entitled to enhancement expenditure of £283,227, being an amount equal to a director's loan account, pursuant to s 38(1)(b) of the Taxation of Chargeable Gains Act 1992, for capital gains tax purposes for services carried out on the property by their company. The First-tier Tribunal (Tax Chamber) held that the appellants, as joint landowners, had not incurred the expenditure of paying their company for its services.