Retirement relief is restricted to assets actually used within a family business. Citations: Gazette 05-Mar-1997, Times 04-Mar-1997 Statutes: Finance Act 1985 69(2)(b) 70(7) Jurisdiction: England and Wales Citing: Appeal from – Plumbly and others (Representatives of the Estate of S C Harbour Deceased) and Spencer (HM Inspector of Taxes) CA 17-Jun-1999 Retirement tax relief could … Continue reading Plumbly and Others v Spencer (Inspector of Taxes): ChD 4 Mar 1997