Capital gains tax – claim by Respondent for roll-over relief on basis that gain arising on sale of business was wholly in respect of goodwill – HMRC disallowed part of Respondent’s claim on ground that part of consideration for sale was compensation for termination of car dealership – FTT allowed appeal – HMRC appealed on ground that FTT erred in law and reached conclusion not available on facts – appeal allowed
[2012] UKUT 274 (TCC)
Bailii
England and Wales
Capital Gains Tax
Updated: 20 January 2022; Ref: scu.466680
