Chancery Division.

Jonathan Parker J.

Judgment delivered 17 June 1993.

Capital gains tax – Retirement relief – Farmer aged over 60 sold part of farm land and ceased rearing calves only fattening older beasts – Two years later farm building used previously for rearing calves sold for development – Whether sale of building disposal of part of business – Finance Act 1985, sec. 69(2)(b) (sec. 69 was replaced by Taxation of Chargeable Gains Act 1992, sec. 163).

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.