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:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 09 August 2022; Ref: scu.658110