Development land tax
Development land tax
- 1988
- EGCS 1988 40 .
In Taddale Properties Ltd v Commissioners of Inland Revenue , CA 23 March 1988, it was held that when assessing development land tax , where there was no evidence that an agreement to sell land contained obligations to other property and the series of transactions to enhance the value could not be discounted in an assessment for DLT.
In Taddale Properties Ltd v Commissioners of Inland Revenue , CA 23 March 1988, it was held that when assessing development land tax , where there was no evidence that an agreement to sell land contained obligations to other property and the series of transactions to enhance the value could not be discounted in an assessment for DLT.