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)
Bailii
England and Wales
Capital Gains Tax
Updated: 10 November 2021; Ref: scu.443130