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Ramsay v HMRC; UTTC 8 May 2013

References: [2013] UKUT 226 (TCC)
Links: Bailii
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

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