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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 29 (TCC) (11 February 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/29.html
Cite as: [2021] STC 412, [2021] WTLR 127, [2021] WLR(D) 146, [2021] BTC 511, [2021] UKUT 29 (TCC), [2021] STI 765
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Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 29 (TCC) (11 February 2021)
CAPITAL GAINS TAX - entrepreneurs' relief - whether beneficiary must be a qualifying beneficiary throughout a period of one year ending not earlier than three years before disposal - yes - appeals allowed
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