Reneaux and Another v Revenue and Customs (Capital Gains Tax – Entrepreneurs’): FTTTx 5 Nov 2019

CAPITAL GAINS TAX – entrepreneurs’ relief under Chapter 3 TCGA 1992 – whether or not business carried on in partnership – held yes – whether or not activities amounted to trade – held not – appeal dismissed

Citations:

[2019] UKFTT 666 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 20 November 2022; Ref: scu.646905