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Hancock v HMRC

[2017] EWCA Civ 198
JurisdictionUnited Kingdom
CourtEngland and Wales Court of Appeal (Civil Division)
Year2017
StatusBinding authority

Key Principle

entrepreneurs' relief conditions; goodwill disposal; associated disposals; personal company requirement for CGT relief

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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