Roelich v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Capital gains tax – incorporation relief under section 162 TCGA – did this apply to transfer – was there a business – could it be transferred – was it transferred as going concern – yes – relief available – appeal allowed.

[2014] UKFTT 579 (TC)
Bailii
England and Wales

Capital Gains Tax

Updated: 09 November 2021; Ref: scu.526948