Purves v Harrison
Series: Tax Cases ; [2002] 73 TC 390-405(16)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X116158 (Browse shelf(Opens below)) | 1 | Available | 116159-1001 |
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.