Kennedy v Revenue and Customs (Capital Gains Tax – Entrepreneurs Relief): FTTTx 5 Jan 2021

CAPITAL GAINS TAX – entrepreneurs’ relief – section 169I TCGA 1992 – whether Condition A satisfied – whether throughout the period of one year ending with the disposals the appellant was an employee of the company – existence of an employment – whether the employment was terminated prior to disposal – appeal dismissed

Citations:

[2021] UKFTT 3 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 04 December 2022; Ref: scu.661741