Pepper (Inspector of Taxes) v Daffurn: ChD 17 Jun 1993

Capital gains tax – Retirement relief – Sale of part of farm – Whether disposal of part of a business – Finance Act 1985, 5 69

Citations:

[1993] EWHC TC – 66 – 68 (Ch), (1993) 66 TC 68, [1993] STC 466

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 12 December 2022; Ref: scu.683406