FTTTx Capital gains tax – taper relief – gain arising on disposal of residential property used as accommodation for workers in restaurant – whether business asset taper relief available – paragraph 5(1A) of Schedule A1, Taxation of Chargeable Gains Act 1992 – whether property used wholly or partly for the purposes of the restaurant trade – yes – business asset taper relief available – appeal allowed
[2013] UKFTT 417 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 20 November 2021; Ref: scu.515192