Amin v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 21 Jul 2016

Capital gains tax – Entrepreneur’s Relief – substituting agreed valuation for initial valuation – transfer of audit clients a disposal of business assets – partial transfer of premises not the same as a part disposal – penalty notice correctly issued as relief wrongly claimed

[2016] UKFTT 515 (TC)
England and Wales

Capital Gains Tax

Updated: 20 January 2022; Ref: scu.567957