Capital Gains Tax – entrepreneurs’ relief – Taxation of Chargeable Gains Act 1992, sections 169I and 169S – whether or not the appellant held at least 5% of the ordinary share capital of the company and at least 5% of the voting rights by virtue of that holding – no – whether or not shares were held on trust for the appellant – no – appeal dismissed
Citations:
[2022] UKFTT 173 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 12 July 2022; Ref: scu.678627
