Lee, Bunter v Revenue and Customs: UTTC 21 Dec 2020

CAPITAL GAINS TAX – taper relief- disposal of shares-periods when shares qualified consecutively as non-business assets and as business assets-how to allocate gain arising in the two periods-Taxation of Chargeable Gains Act 1992 Schedule A1 paragraphs 3 and 21

Citations:

[2020] UKUT 363 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 09 August 2022; Ref: scu.658110