Palmer v Moloney and anor 1999 STC 890 considered the meaning of “full-time working officer” or “employee”.
Disposal of milk quota nearly a year after disposing of farm and ceased farming did not constitute a disposal of the whole or part of a business. Wase v Bourke 1996 STC 18
In Davenport v Hasslacher 1997 STC 254 it was held that the phrase “during a period” meant “throughout the entire period of 10 years, and not “at any time during that 10 year period”.
Taxpayer’s claim for retirement relief in respect of shares that were chargeable business assets as used for the purpose of farming was denied. 28TACD2019
