Julian Ghosh QC

Decision released 19 May 2008

Retirement relief – completion of contract for sale of shares – time of disposal – equitable assignment – whether English or Scots appeal

HEADNOTE

The chargeable gain accruing to a taxpayer upon his disposal of certain shares qualified for retirement relief under TCGA 1992, s. 163.

Facts

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.