fraserSCIT2006
SCIT CAPITAL GAINS TAX – Retirement relief – Section 163 and Schedule 6 TCGA 1992 – Whether in the redetermination of the qualifying period directed by paragraph 14(1) of Schedule 6 the relevant conditions laid down by section 163(5)(b) must be satisfied throughout the putative extended qualifying period – held they must be- appeal dismissed.
[2006] UKSPC SPC00530
Bailii
Capital Gains Tax
Updated: 31 October 2021; Ref: scu.240290
