Palmer v HM Inspector of Taxes: SCIT 22 Mar 2005

SCIT Capital Gains – Retirement Relief on the grounds of ill-health – incapable of engaging in work of a kind previously undertaken in the business and likely to remain permanently incapable – medical evidence did not support a finding of permanent incapacity – Appeal dismissed (Paragraph 3(1)(b), Schedule 6, Taxation of Chargeable Gains Act 1992).


[2005] UKSPC SPC00467




Taxation of Chargeable Gains Act 1992

Capital Gains Tax

Updated: 30 June 2022; Ref: scu.224959