The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 0029 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Andrew Scott on 11 February 2021
Read full text in CAPITAL GAINS TAX 鈥� entrepreneurs鈥� relief 鈥� whether beneficiary must be a qualifying beneficiary throughout a period of one year ending not earlier than three years before disposal 鈥� yes 鈥� appeals allowed
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Published 16 February 2021