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.

Read the full decision in The Commissioners for HM Revenue and Customs v Mertrux Limited: [2012] UKUT 274 (TCC).

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.

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