Court of Appeal (Civil Division).

Lord Bingham of Cornhill CJ, Otton and Robert Walker LJJ.

Judgment delivered 17 June 1999.

Capital gains tax – Retirement relief – Disposal of business assets – Sale of land by taxpayer having reached the age of 60 – Land leased by taxpayer to farming company until disposal – Whether retirement relief available – Finance Act 1985, s. 69(2)(a), (b) (Taxation of Chargeable Gains Act 1992, s. 163(2)(a), (b)).

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