Property earn-outs - I

Davis, P.

Property earn-outs - I - 1991 - Taxation 128 (3326) 31 October 1991, 110-112(3) .

Explains the application of direct taxes to property transactions involving deferred consideration. Gives examples.


CAPITAL GAINS TAX ACT 1979
DEFERRED CONSIDERATION
MARREN V INGLES
MARSON V MARRIAGE