Hatt v Newman
Hatt v Newman
- 2001
- Tax Cases [2000] 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 furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote)
HATT V NEWMAN
CAPITAL GAINS TAX
DISPOSAL
EXTRA STATUTORY CONCESSIONS
TAXATION OF CHARGEABLE GAINS ACT 1992
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 furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote)
HATT V NEWMAN
CAPITAL GAINS TAX
DISPOSAL
EXTRA STATUTORY CONCESSIONS
TAXATION OF CHARGEABLE GAINS ACT 1992