Chancery Division.

Jonathan Parker J.

Judgment delivered 20 January 2000.

Capital gains tax – Disposal of building – Contract conditional on grant of planning permission – Permission granted on 29 March 1995 and sale completed on 6 April 1995 – Taxpayer had used part of building for storage in connection with his business until 1990 and had let rooms to tenants – Whether disposal occurred in 1994–95 or 1995–96 – Whether eligible for retirement relief – Taxation of Chargeable Gains Act 1992, s. 28, 163 and Sch. 6.

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