Allen v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 11 May 2016

FTTTX CAPITAL GAINS TAX – Business Asset Taper Relief – Northern Ireland – Land taken on ‘conacre’ arrangements – Whether occupied by the appellant landowner wholly or mainly for the purposes of husbandry? – Yes – Appeal allowed

[2016] UKFTT 342 TC
Bailii
England and Wales

Capital Gains Tax

Updated: 17 January 2022; Ref: scu.564817