The Commissioners for HM Revenue and Customs v Mark Stolkin: [2014] UKUT 0165 (TCC)

Upper Tribunal Tax and Chancery decision of Justice Richards on 9 April 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Mark Stolkin.

Capital Gains Tax – Relationship between Enterprise Investment Scheme relief and Taper Relief in relation to properties that had been used for both business and non business purposes, either concurrently or at different times, in the period of ownership by the taxpayer – Appeal allowed.

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