McCaughern and Another v Revenue and Customs: FTTTx 10 May 2013

FTTTx Capital Gains Tax – TCGA 1992 – Business Asset Taper Relief (‘BATR’) on the disposal of investment properties – application of Schedule 1A TGCA 1992 – Para 5 – claim for BATR rejected – Appeal Dismissed

[2013] UKFTT 294 (TC)
Bailii

Capital Gains Tax

Updated: 17 November 2021; Ref: scu.513453