||All England Reporter
|| All ER (D) 72 (Jan)
|| EWCA Civ 8
||Court of Appeal, Civil Division
Chadwick, Longmore LJJ and Lindsay J
||Kevin Prosser QC and Andrew Hitchmough (instructed by Moore & Blatch, Southampton) for the taxpayers.
||Timothy Brennan QC, Ingrid Simler QC and Jemima Stratford (instructed by the Solicitor for Revenue and Customs) for the Revenue.
||17 January 2007
Capital gains tax - Computation of chargeable gains - Disposal of asset - Hold-over relief - Whether hold-over relief should be refused - , ss 167, 286.
There was nothing in the language of s286 of the as a whole, or in s286(7) in particular, which led to the conclusion that the only purpose of s286(7) was to assist in the interpretation and operation of s286(5) and (6).
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