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) >> Lee (2) Nigel Bunter v Revenue and Customs (CAPITAL GAINS TAX - taper relief) [2020] UKUT 363 (TCC) (21 December 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/363.html
Cite as: [2020] UKUT 363 (TCC), [2021] BTC 505

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(1) Richard Lee (2) Nigel Bunter v Revenue and Customs [2020] UKUT 363 (TCC) (21 December 2020)

CAPITAL GAINS TAX - taper relief- disposal of shares-periods when shares qualified consecutively as non-business assets and as business assets-how to allocate gain arising in the two periods-Taxation of Chargeable Gains Act 1992 Schedule A1 paragraphs 3 and 21

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