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) >> Elisabeth Moyne Ramsay v HMRC [2013] UKUT 226 (TCC) (08 May 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/226.html
Cite as: [2013] UKUT 226 (TCC), [2013] STC 1764

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Elisabeth Moyne Ramsay v HMRC [2013] UKUT 226 (TCC) (08 May 2013)

"CAPITAL GAINS TAX – s 162 TCGA – roll–over relief on transfer of a business as a going concern to a company in exchange for shares – whether activities of appellant in relation to a property divided into let flats amounted to a business – whether approach of First–tier Tribunal was correct in law ."

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