| Source: | All England Reporter |
| Publisher Citation: | [2007] All ER (D) 72 (Jan) |
| Neutral Citation: | [2007] EWCA Civ 8 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Chadwick, Longmore LJJ and Lindsay J |
| Representation | 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. | |
| Judgment Dates: | 17 January 2007 |
Catchwords
Capital gains tax - Computation of chargeable gains - Disposal of asset - Hold-over relief - Whether hold-over relief should be refused - , ss 167, 286.
The Case
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).
Practice Areas
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