CG17933 - Taper relief: business asset: trustees
Where the disposal of shares is made by the trustees of a settlement, the shares will be a business asset if the relevant company was a qualifying company by reference to the trustees, see CG17949.
Where the disposal of shares is made by the trustees of a settlement, the shares will be a business asset if the relevant company was a qualifying company by reference to the trustees, see CG17949.
