Court of Appeal (Civil Division).

Nourse, Aldous and Clarke LJJ.

Judgment delivered 26 July 1999.

Capital gains tax – Retirement relief – Condition to be satisfied that individual worked ‘full-time’ for company – Whether plaintiff who spent 85 to 90 per cent of his time on the company’s business and ran another business as a sole trader would qualify for relief – Taxation of Chargeable Gains Act 1992, s. 163(5)(b), Sch. 6, para. 1(2).

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