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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> John Carver v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2015] UKFTT 168 (TC) (22 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04362.html
Cite as: [2015] STI 1794, [2015] UKFTT 168 (TC), [2015] SFTD 573
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| Decision Number: | TC 04362 |
| Appellant: | John Carver |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mr CORNWELL-KELLY |
| Date Of Decision: | 22/04/2015 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Exemptions and reliefs |
| Notes: | Capital gains tax entrepreneur’s relief – disposal of syndicate capacity by Name at Lloyd’s – whether capacity an asset or part of a business – whether business ceased on disposal – ss 169H-S TCGA 1992 – s171 FA1993 – appeal dismissed |