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FTT finds entrepreneurs’ relief applies to disposal of single asset as part of a wider disposal taking place over a period of 22 years (Christopher Thomson v HMRC)

Published on: 12 January 2022
Published by: LexisPSL
  • FTT finds entrepreneurs’ relief applies to disposal of single asset as part of a wider disposal taking place over a period of 22 years (Christopher Thomson v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Christopher Thomson v HMRC, the First-tier Tax tribunal (FTT) held that entrepreneurs’ relief (now business asset disposal relief) applied to the disposal by a partner in an accountancy firm of its business premises. or take a trial to read the full analysis.

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