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Decision Number: |
TC 01769 |
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Appellant:
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Pems Butler Ltd
Rupert Butler
Jenifer Butler |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Charles HELLIER
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Date Of Decision:
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23/01/2012 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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Rollover relief under s 152 and 153 TCGA – whether s 156(26) permits
apportionment in relation to land used but not occupied; held no – whether s
152(6) permits apportionment in relation to consideration for new assets;
held no – whether s156(4) applied; held in part only – whether s152(5)
applied; held no.
Benefits in kind –Class 1A NIC and income tax – house occupied by
directors – calculation of benefit |
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Decision(s) to Download:
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TC01769.pdf 
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