substantial shareholding exemption – schedule 7AC Taxation of Chargeable Gains Act 1992 – paragraphs 7 and 15A – whether relief available when the shares have been owned by a company in a group for less than 12 months – no
Citations:
[2021] UKFTT 69 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 20 December 2022; Ref: scu.661786
