Applying Gray v IRC

Applying Gray v IRC - 1996 - Inland Revenue Tax Bulletin (24) August 1996, 337(1) .

Considers the implications of "Gray v IRC" for the valuation of assets for the purpose of Capital Gains Tax.


CAPITAL GAINS TAX
CAPITAL TRANSFER TAX
FOXS EXECUTORS V INLAND REVENUE COMMISSIONERS
GRAY V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
LADY FOX
PARTNERSHIP SHARE
TAXATION OF CHARGEABLE GAINS ACT 1992 S62
VALUE