Elisabeth Moyne Ramsay v The Commissioners for HM Revenue and Customs: [2013] UKUT 0226 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Roger Berner on 27 March 2013.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 27 March 2013

Read the full decision in Elisabeth Moyne Ramsay v The Commissioners for HM Revenue and Customs: [2013] UKUT 0226 (TCC).

CAPITAL GAINS TAX – s 162 TCGA – roll-over relief on transfer of a business as a going concern to a company in exchange for shares – whether activities of appellant in relation to a property divided into let flats amounted to a business – whether approach of First-tier Tribunal was correct in law.

Published 1 December 2016