T and Another v HM Inspector of Taxes: SCIT 4 Nov 2004

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:

Bailii

Capital Gains Tax

Updated: 28 June 2022; Ref: scu.221417