Jeremy Rice v Revenue and Customs: FTTTx 29 Jan 2014

FTTTx CAPITAL GAINS TAX – disposal of property used in used car business- entrepreneur’s relief – section 169I Taxation of Chargeable Gains Act 1992- whether cessation of trade – whether disposal within three years of cessation -yes – appeal allowed

Citations:

[2014] UKFTT 132 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 16 May 2022; Ref: scu.521706