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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