Patel and Another v Revenue and Customs: FTTTx 30 Jan 2013

FTTTx CAPITAL GAINS TAX – whether the Appellants disposed of property in 2001 or 2007 – held: disposal by appellants in 2007 – whether Appellants entitled to roll-over relief under section 152 TCGA or hold-over relief under section 165 TCGA – held: neither relief available- appeals dismissed

Citations:

[2013] UKFTT 84 (TC)

Links:

Bailii

Capital Gains Tax

Updated: 14 November 2022; Ref: scu.472307