Chaloner (Inspector of Taxes) v Pellipar Investments Ltd
Chaloner (Inspector of Taxes) v Pellipar Investments Ltd
- 1996
- Times 22 February 1996, 38(1) .
"Chaloner (Inspector of Taxes) v Pellipar Investments Ltd" QBD 16 February 1996. Provisions of Capital Gains Tax Act 1979 s20 (now reenacted as Taxation of Chargeable Gains Act 1992 s22) on disposal where capital sums derived from assets, did not apply to the receipt by a landowner of `moneys worth` in exchange for the grant of lease of land. (taken from report)
ASSETS
CAPITAL GAINS TAX ACT 1979 S20
CAPITAL GAINS TAX
CHALONER V PELLIPAR INVESTMENTS
LEASES
TAXATION OF CHARGEABLE GAINS ACT 1992 S22
"Chaloner (Inspector of Taxes) v Pellipar Investments Ltd" QBD 16 February 1996. Provisions of Capital Gains Tax Act 1979 s20 (now reenacted as Taxation of Chargeable Gains Act 1992 s22) on disposal where capital sums derived from assets, did not apply to the receipt by a landowner of `moneys worth` in exchange for the grant of lease of land. (taken from report)
ASSETS
CAPITAL GAINS TAX ACT 1979 S20
CAPITAL GAINS TAX
CHALONER V PELLIPAR INVESTMENTS
LEASES
TAXATION OF CHARGEABLE GAINS ACT 1992 S22