The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 0029 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Andrew Scott on 11 February 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2021
Category:
Tax
Release date:
11 February 2021

Read full text in HMRC v Quentin Skinner final for publication CAPITAL GAINS TAX – entrepreneurs’ relief – whether beneficiary must be a qualifying beneficiary throughout a period of one year ending not earlier than three years before disposal – yes – appeals allowed

Published 16 February 2021