(1) Richard Lee (2) Nigel Bunter v The Commissioners for HM Revenue and Customs [2020] UKUT 0363 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Herrington on 21 December 2020.
Read the full decision in
CAPITAL GAINS TAX – taper relief- disposal of shares-periods when shares qualified consecutively as non-business assets and as business assets-how to allocate gain arising in the two periods-Taxation of Chargeable Gains Act 1992 Schedule A1 paragraphs 3 and 21