INCOME TAX – CAPITAL GAINS TAX – Partnership – Appeal against Amendment to Partnership Return for 2009-2010 – Discovery – attribution of income and turnover to partnership or company – termination payment trading and revenue receipt or non-taxable capital receipt – appeal against amendment to self-assessment return for 2011-2012 – capital gains chargeability – acquisition and disposition of shares – chargeable gain or gift – calculation of gain – joint interest held by Appellant and wife – entrepreneurs relief – Appeal against closure notice and amendment to self-assessment return for 2009-2010
Citations:
[2018] UKFTT 619 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Capital Gains Tax
Updated: 23 October 2022; Ref: scu.632350