Chancery Division.

Mr Anthony Grabiner QC (sitting as a deputy judge of the High Court).

Judgment delivered 22 November 1995.

Capital gains tax – Retirement relief – Disposal of milk quota – Disposal made a year after sale of dairy herd – Whether disposal of part of dairy farming business – Finance Act 1985, s. 69(2)(a) (Taxation of Chargeable Gains Act 1992, s. 163(2)(a)).

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