Chappell v Revenue and Customs: SCIT 12 Nov 2008

SCIT INCOME OR CAPITAL GAIN – payment for sale of partnership share – capital gain but no taper relief because the trade had not commenced – appeal dismissed.

Citations:

[2008] UKSPC SPC00717

Links:

Bailii

Capital Gains Tax

Updated: 21 July 2022; Ref: scu.278758