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Capital Gains

Hancock and another v CRC, Supreme Court, 22 May 2019
A Kerrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2019

R Sidebottom; J Pickett (TC6724)

Advice on avoiding the entrepreneurs’ relief trap from Tolley Guidance.

Holdover claim for capital gains tax on gifting farm cottage to son

S Davies v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 April 2018 

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