Clarke (Inspector of Taxes) v Mayo: ChD 8 Jun 1994

Retirement relief was not lost despite a 4 week gap between a disposal and the cessation of a business.

Citations:

Ind Summary 04-Jul-1994, Times 08-Jun-1994

Statutes:

Finance Act 1985 70(7)

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 05 May 2022; Ref: scu.79199