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Capital gains tax – Disposal of assets. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had upheld the taxpayer's argument that he had been entitled to elect to claim Enterprise Investment Scheme (EIS) relief on that part of the gain accruing on the disposal of a mixed-use asset referable to its non-business use, and so enabling him to take advantage of the more generous taper relief then available in respect of gains occurring on the disposal of business assets.
Capital gains tax – Disposal of assets. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had upheld the taxpayer's argument that he had been entitled to elect to claim Enterprise Investment Scheme (EIS) relief on that part of the gain accruing on the disposal of a mixed-use asset referable to its non-business use, and so enabling him to take advantage of the more generous taper relief then available in respect of gains occurring on the disposal of business assets.
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