INCOME TAX – CAPITAL GAINS TAX – sale of business or exploitation of name and reputation – capital or income nature of funds – goodwill – profits of trade, profession or vocation – section 5 Income Tax (Trading and Other Income) Act 2015 – Part 13, Chapter 4, Income Tax Act 2007
Citations:
[2019] UKFTT 117 (TC), [2019] STI 857, [2019] SFTD 465
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 November 2022; Ref: scu.635654