FTTTx (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs) CAPITAL GAINS TAX – Gift of business asset to UK-resident company by transferor with non-UK resident relatives – Hold-over relief claim disallowed by HMRC – Whether claim precluded by s 167 Taxation of Chargeable Gains Act 1992 – Yes – Whether construction of s 167 conforming with ECHR and EU law – Yes – Appeal dismissed
Citations:
[2017] UKFTT 192 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 06 February 2022; Ref: scu.578537
