William Reeves v The Commissioners for HM Revenue and Customs: [2018] UKUT 0293 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 26 September 2018.
Read the full decision in .
CAPITAL GAINS TAX 바카라 사이트“ Gift of business asset to UK-resident company by transferor with non-UK resident relatives 바카라 사이트“ Hold-over relief claim disallowed by HMRC 바카라 사이트“ Whether claim precluded by s 167 Taxation of Chargeable Gains Act 1992 바카라 사이트“ No 바카라 사이트“ Whether literal construction of s 167 conforming with Article 14 ECHR in conjunction with Article 1 Protocol 1 바카라 사이트“ No 바카라 사이트“ legislation read down pursuant to section 3 Human Rights Act 1998 - Appeal allowed.
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Published 26 September 2018