Chancery Division.

Knox J.

Judgment delivered 17 November 1994.

Capital gains tax – Retirement relief – Disposal of business or part of business – Farmer sold one and a half acres of land with dairy buildings and disposed of dairy herd over a period between the date of the contract for sale and completion – Milk quota retained to enhance sale value of the farm – Whether disposal of part of the business – Finance Act 1985, s. 69(1)(2)(a) (Taxation of Chargeable Gains Act 1992, s. 163(1)(2)(a)).

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