DECISION

1. Robert Mervyn Durrant (the Appellant) appeals against the rejection by the Board of Inland Revenue in July 1993 of his claim for relief on the disposal of his holding of 11.11% of the issued shares of Binder Hamlyn Services (Anglia) Ltd (the service company) when he retired as a partner from the East Anglia partnership of BDO Binder Hamlyn on 30 April 1991 on the grounds of ill health below the age of 55. There was also before me an appeal against an assessment to capital gains tax for 1991/92 which turns on the outcome of the Appellant’s claim for relief.

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