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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Revenue And Customs v Stolkin [2014] UKUT 165 (TCC) (9 April 2014)
Capital Gains Tax – Relationship between Enterprise Investment Scheme relief and
Taper Relief in relation to properties that had been used for both business and nonbusiness
purposes, either concurrently or at different times, in the period of
ownership by the taxpayer – Appeal allowed
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