Villar v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 21 May 2018

INCOME TAX – CAPITAL GAINS TAX – sale of business or exploitation of name and reputation – capital or income nature of funds – goodwill – profits of trade, profession or vocation – section 5 Income Tax (Trading and Other Income) Act 2015 – Part 13, Chapter 4, Income Tax Act 2007

Citations:

[2019] UKFTT 117 (TC), [2019] STI 857, [2019] SFTD 465

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.635654