Thomson v Revenue and Customs (Entrepreneurs Relief – Disposal of Partnership Property – Extended Transfer of Partnership To New Partners): FTTTx 6 Dec 2021

Entrepreneurs relief – disposal of partnership property – extended transfer of partnership to new partners – whether a material disposal of business assets- yes – whether relief available – yes

Citations:

[2021] UKFTT 453 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 27 March 2022; Ref: scu.671541