UTTC CAPITAL GAINS TAX – s 162 TCGA – roll-over relief on transfer of a business as a going concern to a company in exchange for shares – whether activities of appellant in relation to a property divided into let flats amounted to a business – whether approach of First-tier Tribunal was correct in law
Citations:
[2013] UKUT 226 (TCC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 27 March 2022; Ref: scu.510296