Hunt v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 26 Mar 2019

CAPITAL GAINS TAX – Entrepreneur’s relief – meaning of personal company – meaning of ‘issued share capital’ – Canada Safeway followed – not a multi-factorial evaluation – appeal dismissed

Citations:

[2019] UKFTT 210 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 21 October 2022; Ref: scu.635758