William Reeves v The Commissioners for HM Revenue and Customs: [2018] UKUT 0293 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 26 September 2018.
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CAPITAL GAINS TAX 鈥� Gift of business asset to UK-resident company by transferor with non-UK resident relatives 鈥� Hold-over relief claim disallowed by HMRC 鈥� Whether claim precluded by s 167 Taxation of Chargeable Gains Act 1992 鈥� No 鈥� Whether literal construction of s 167 conforming with Article 14 ECHR in conjunction with Article 1 Protocol 1 鈥� No 鈥� legislation read down pursuant to section 3 Human Rights Act 1998 - Appeal allowed.
Updates to this page
Published 26 September 2018