Tax premium
Tax premium
- 1987
- Times 16/12/87 p32 .
It was held in Clarke (Inspector of Taxes) v United Real (Moorgate) Ltd ChD 9 December 1987, that payments by a lessee pursuant to an agreement for a 99 year lease ... were to be brought into account for the purposes of ascertaining the lessor`s corporation tax liability on chargeable gains.
CAPITAL GAINS TAX ACT 1979
It was held in Clarke (Inspector of Taxes) v United Real (Moorgate) Ltd ChD 9 December 1987, that payments by a lessee pursuant to an agreement for a 99 year lease ... were to be brought into account for the purposes of ascertaining the lessor`s corporation tax liability on chargeable gains.
CAPITAL GAINS TAX ACT 1979