This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Disposal of partnership business premises was eligible for relief

By Mark McLaughlin, March 2022

An individual’s disposal of partnership business premises during the extended period of transfer of a partnership to new partners was a material disposal of business assets, on which entrepreneurs’ relief was available.

Summary

An individual’s disposal of partnership business premises during the extended period of transfer of a partnership to new partners was a material disposal of business assets (within TCGA 1992, s

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Activities constituted a business but not a trade
By Mark McLaughlin, January 2020
No Relief Due On Partial Disposal Of Business Premises
By Mark McLaughlin, November 2016
Shares With No Right To Dividends Were Not ‘Ordinary Shares’
By Mark McLaughlin, August 2016
Deferred Shares Were ‘Ordinary Shares’ For Relief Purposes
By Mark McLaughlin, June 2016
No Relief On Disposal of Syndicate Capacity By A Name At Lloyd’s
By Mark McLaughlin, July 2015