Revenue and Customs v The Quentin Skinner 2005 Settlement L, The Quentin Skinner 2005 Settlement R, The Quentin Skinner 2005 Settlement B: UTTC 11 Feb 2021

CAPITAL GAINS TAX – entrepreneurs’ relief – whether beneficiary must be a qualifying beneficiary throughout a period of one year ending not earlier than three years before disposal – yes – appeals allowed

Citations:

[2021] UKUT 29 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 September 2022; Ref: scu.658639