FTTTx Disposal of a substantial shareholding by a company – exemption from corporation tax under Sch 7AC TCGA 1992 – whether a non-compete agreement pursuant to share sale agreement and for which part of agreed share sale price had been apportioned should be treated as a separate sale or deemed disposal of goodwill and therefore … Continue reading Williamson Tea Holdings Ltd v Revenue and Customs: FTTTx 6 Jul 2010