Purves v Harrison
Purves v Harrison
- 2001
- Tax Cases [2002] 73 TC 390-405(16) .
ChD 2 November 2000. Capital gains tax. Retirement relief. Disposal of business. Sale of business premises. Premises still occupied under licence and with promise of lease. Other assets of business sold nine months later to different purchaser. Whether single disposal as sales connected. Finance Act 1985 s69.
PURVES V HARRISON
RETIREMENT RELIEF
CAPITAL GAINS TAX
ChD 2 November 2000. Capital gains tax. Retirement relief. Disposal of business. Sale of business premises. Premises still occupied under licence and with promise of lease. Other assets of business sold nine months later to different purchaser. Whether single disposal as sales connected. Finance Act 1985 s69.
PURVES V HARRISON
RETIREMENT RELIEF
CAPITAL GAINS TAX