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:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 20 November 2022; Ref: scu.646905