CAPITAL GAINS TAX – Business Asset – Taper Relief – HMRC agreed a four bedroom house used for business for two years – dispute concerned the remaining years – no evidence that the house was used for business – not entitled to business taper relief – Appeal dismissed – amendment to self assessment returns confirmed
[2013] UKFTT 347 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 17 November 2021; Ref: scu.513492
