Chancery Division. Manchester District Registry.

His Honour Judge Maddocks (sitting as a High Court judge).

Judgment delivered 20 August 1992.

Income tax – Stock relief – Recovery of stock relief – Dissolution of partnership – Two partners ended partnership dividing between them trade carried on from two separate offices – Whether one partner entitled to elect to retain stock relief – Finance Act 1981, Sch. 9, para. 21(1)(2) repealed by Finance Act 1988.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.