Chancery Division.

Blackburne J.

Judgment delivered 7 November 2000.

Capital gains tax – Retirement relief in respect only of single disposal of business and business premises – Disposal of business and business premises at different times was not single disposal – Finance Act 1985, s. 69, Sch. 20.

Facts

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.