The Commissioners for HM Revenue and Customs v Mertrux Limited: [2012] UKUT 274 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Sinfield on 30 July 2012.
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Capital gains tax – claim by Respondent for roll-over relief on basis that gain arising on sale of business was wholly in respect of goodwill - HMRC disallowed part of Respondent’s claim on ground that part of consideration for sale was compensation for termination of car dealership – FTT allowed appeal – HMRC appealed on ground that FTT erred in law and reached conclusion not available on facts - appeal allowed.
Published 1 December 2016