Construction of the provisions relating to entrepreneurs’ relief contained in Chapter 3 of Part V of the Taxation of Chargeable Gains Act 1992, as they applied to certain disposals of trust business assets made by the trustees of three related family settlements.
Judges:
Lord Justice Lewison
Lord Justice Snowden
And
Sir Launcelot Henderson
Citations:
[2022] EWCA Civ 1222
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 06 October 2022; Ref: scu.681113