Hatt v Newman
Hatt v Newman
- 2001
- Tax Cases [2001] TC 462-471(10) .
ChD 20 January 2000. Capital gains tax-Disposal-Date of disposal-Conditional contract-Retirement relief-Extra statutory concessions-Property partly used for haulage business and partly for furnished lettings-Contract for sale becoming unconditional in year when contract made.
ChD 20 January 2000. Capital gains tax-Disposal-Date of disposal-Conditional contract-Retirement relief-Extra statutory concessions-Property partly used for haulage business and partly for furnished lettings-Contract for sale becoming unconditional in year when contract made.