FTTTx Disposal of a substantial shareholding by a company – exemption from corporation tax under Sch 7AC TCGA 1992 – whether a non-compete agreement pursuant to share sale agreement and for which part of agreed share sale price had been apportioned should be treated as a separate sale or deemed disposal of goodwill and therefore taxable as a corporate chargeable gain under s.22 TCGA.
Citations:
[2010] UKFTT 301 (TC)
Links:
Statutes:
Taxation of Chargeable Gains Act 1992 Sch7AC
Capital Gains Tax
Updated: 23 August 2022; Ref: scu.422342
