SCIT CAPITAL GAINS TAX – retirement relief – whether appellants made material disposal for purposes of s.163 TCGA 1992 when they made gifts to their three children of interests in assets of farming partnership – if so, sale of certain building land was associated disposal for purposes of s.164 and appellants qualified for retirement relief – appeal allowed
Judges:
J David Demack
Citations:
[2004] UKSC SPC00438
Links:
Capital Gains Tax
Updated: 28 June 2022; Ref: scu.221417