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Decision Number: TC 07348
Appellant: Jacqueline and Neil Potter
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Marilyn McKEEVER
Date Of Decision: 29/08/2019
Main Category: CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory: Exemptions and reliefs
Notes: CAPITAL GAINS TAX – Entrepreneurs’ Relief - whether appellants’ company was a trading company during the relevant period -whether there were substantial non-trading activities
Decision(s) to Download: TC07348.pdf TC07348.pdf