The Weekly Law Reports
[2023] 1 WLR 1283
Court of Appeal
*The Quentin Skinner 2015 Settlement L and others
v
Revenue and Customs Commissioners
[2022] EWCA Civ 1222
2022 July 7; Sept 16
Lewison, Snowden LJJ, Sir Launcelot Henderson
Revenue— Capital gains tax— Entrepreneurs’ relief— Trustees disposing of shares in company held by trust and claiming entrepreneurs’ relief— Whether relief only available if beneficiary having interest in possession in shares for 12-month period—
Taxation of Chargeable Gains Act 1992 (c 12), s 169J
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