FTTTx CAPITAL GAINS TAX – taper relief – para 5(1A) Schedule A1 TCGA 1992 – whether asset disposed of was a business asset – use of land for horse breeding – whether a trade – whether HMRC bound by previous decision to allow relief for trading losses – appeal dismisse
[2014] UKFTT 1001 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 23 December 2021; Ref: scu.539007