Capital Gains Tax liability

Capital Gains Tax liability - 1988 - Times 23/5/88 p34 .

In Sugarwhite v Budd (Inspector of Taxes) , CA 3 May 1988, the appeal by the taxpayer against the earlier decision was dismissed and it was held that he was chargeable to income tax on the gains accruing to three overseas companies on the sale of a property in London .


CAPITAL GAINS TAX
INCOME AND CORPORATION TAXES ACT 1970 S488