Revenue and Customs v Stolkin: UTTC 9 Apr 2014

UTTC Capital Gains Tax – Relationship between Enterprise Investment Scheme relief and Taper Relief in relation to properties that had been used for both business and nonbusiness purposes, either concurrently or at different times, in the period of ownership by the taxpayer – Appeal allowed

[2014] UKUT 165 (TCC)
Bailii
England and Wales

Capital Gains Tax

Updated: 03 December 2021; Ref: scu.525887