– see also Entrepreneurs' relief; Re-investment relief

Associated disposal

Case Law – Clarke (HM Inspector of Taxes) v. Mayo. [1994] BTC 225

Business use of home

Commentary – CGT and the Private Residence ¶70-025

Date of disposal

Legislation/Regulatory – IRInt. 193

Disposal of business and premises at different times

Case Law – Purves (HM Inspector of Taxes) v Harrison. [2001] BTC 69

Disposal of farm land leased by taxpayer to company

Case Law – Plumbly & Ors (Personal Representatives of Harbour dec'd) v Spencer (HM Inspector of Taxes). [1999] BTC 246

Disposal of one or more assets

Case Law – Marriott v Lane (HM Inspector of Taxes). [1996] BTC 297

Disposal of part of business

Case Law – Atkinson (H.M. Inspector of Taxes) v. Dancer; Mannion (H.M. Inspector of Taxes) v. Johnst [1988] BTC 364 ; Jarmin (HM Inspector of Taxes) v. Rawlings. [1995] BTC 3 ; Wase (HM Inspector of Taxes) v Bourke. [1996] BTC 3

Disposal of shares, English or Scots appeal

Case Law – Burt v. R & C Commrs (2008) Sp C 684

Eligibility for

Case Law – Hatt v Newman (HM Inspector of Taxes) [2000] BTC 42

Full-time working officer, meaning

Legislation/Regulatory – IRInt. 193

Full-time working requirement

Case Law – Palmer v. Moloney & Anor [1998] BTC 106 ; Palmer v Moloney. [1999] BTC 357

Gifts of business assets

Legislation/Regulatory – SP 8/92

Part disposal of farm land

Case Law – Atkinson (H.M. Inspector of Taxes) v. Dancer; Mannion (H.M. Inspector of Taxes) v. Johnst [1988] BTC 364

Phasing out

Legislation/Regulatory – FA98 s. 140 ; IRInt. 193
HMRC Guidance – CG63200 ; LLM8200

Qualifying conditions

Legislation/Regulatory – FA93 s. 87

Qualifying conditions, use of assets to be disposed of

Case Law – Plumbly & Ors (Personal Representatives of Harbour dec'd) v. Spencer (HM Inspector of Taxes). [1997] BTC 147

Qualifying period, extension of

Legislation/Regulatory – IRInt. 158

Sale of farm building for development

Case Law – Pepper (HM Inspector of Taxes) v. Daffurn. [1993] BTC 277

Surrender of agricultural tenancy, whole or part-disposal

Case Law – Barrett (HM Inspector of Taxes) v. Powell. [1998] BTC 59