United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Mertru [2012] UKUT 274 (TCC) (30 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/274.html
Cite as: [2012] UKUT 274 (TCC)

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HMRC v Mertru [2012] UKUT 274 (TCC) (30 July 2012)

"Capital gains tax – claim by Respondent for roll-over relief on basis that gain arising on sale of business was wholly in respect of goodwill – HMRC disallowed part of Respondent’s claim on ground that part of consideration for sale was compensation for termination of car dealership – FTT allowed appeal – HMRC appealed on ground that FTT erred in law and reached conclusion not available on facts - appeal allowed"

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