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.
Read the full decision in .
CAPITAL GAINS TAX 鈥� s 162 TCGA 鈥� roll-over relief on transfer of a business as a going concern to a company in exchange for shares 鈥� whether activities of appellant in relation to a property divided into let flats amounted to a business 鈥� whether approach of First-tier Tribunal was correct in law.
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Published 1 December 2016