Sale of property
Sale of property
- 1993
- Estates Gazette Case Summaries 1993 EGCS 197 (4/12/93) .
"Campbell Connelly & Co Ltd v Barnett (HMIT)" CA 22 November 1993. Dismissed a claim for rollover tax relief on transfer of business to new premises under Capital Gains Tax Act 1979 s115.
CAPITAL GAINS TAX ACT 1979 S115(1)
CHARGABLE GAINS
CORPORATION TAX
ROLLOVER RELIEF
"Campbell Connelly & Co Ltd v Barnett (HMIT)" CA 22 November 1993. Dismissed a claim for rollover tax relief on transfer of business to new premises under Capital Gains Tax Act 1979 s115.
CAPITAL GAINS TAX ACT 1979 S115(1)
CHARGABLE GAINS
CORPORATION TAX
ROLLOVER RELIEF