Chancery Division.

Evans-Lombe J.

Judgment delivered 27 May 1994.

Capital gains tax – Retirement relief – Taxpayer over 60 – ‘Material disposal’ of shares in family business and sale of business premises – Whether ‘associated disposal’ for purposes of retirement relief – Finance Act 1985, s. 70(7)(a)(b) (s. 70 was replaced by the Taxation of Chargeable Gains Act 1992, s. 164).

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