Roll-over relief was not available for the disposal of part only of a commercial asset. Citations: Gazette 17-Jan-1996, Times 21-Dec-1995 Statutes: Capital Gains Tax Act 1979 115(1) 115(3) Jurisdiction: England and Wales Citing: Appealed to – Watton (Inspector of Taxes) v Tippett CA 27-Jun-1997 Proceeds of the sale of part of a business which had … Continue reading Watton (Inspector of Taxes) v Tippett: ChD 21 Dec 1995