John Carver v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2015] UKFTT 168 (TC)
Notes: Capital gains tax entrepreneur’s relief – disposal of syndicate capacity by Name at Lloyd’s – whether capacity an asset or part of a business – whether business ceased on disposal – ss 169H-S TCGA 1992 – s171 FA1993 – appeal dismissed