Mertrux Ltd v Revenue and Customs: FTTTx 21 Jun 2011

Capital gains tax – claim by Appellant for rollover relief on the basis that the consequential gain arising on the sale of its business was wholly in respect of the goodwill – appeal against HMRC’s decision to disallow part of the Appellant’s claim as being compensation for the termination of its Mercedes dealership – appeal allowed

[2011] UKFTT 398 (TC)
England and Wales

Capital Gains Tax

Updated: 10 November 2021; Ref: scu.443130