[2010] UKFTT 301 (TC)

Michael S Connell (Tribunal Judge) (Chairman), Susan Hewett (Member)

Decision released 6 July 2010

Disposal of a substantial shareholding by a company – exemption from corporation tax under TCGA 1992, Sch 7AC – whether a non-compete agreement pursuant to share sale agreement and for which part of agreed share sale price had been apportioned should be treated as a separate sale or deemed disposal of goodwill and therefore taxable as a corporate chargeable gain under TCGA 1992, s. 22

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