Further into the Underwood
McKie, Simon
Further into the Underwood - 2008 - Taxation 162(4166) 24 July 2008, 82-84(2) .
Second of two articles (see L144447) on the High Court decision in Underwood v CRC which concerned the nature of a disposal for capital gains tax purposes. Considers the important implications of the case for bed and breakfast and sub-sale transactions. Discusses the contradictions in the case. Asks whether or not there was a sub-sale. Readers are referred to the first article for the facts of the case.
UNDERWOOD V CRC
JEROME V KELLY (HMIT)
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
KIRBY V THORN EMI PLC
BERRY V WARNETT
PAINE V MELLER
BROOME V MONCK
WALL V BRIGHT
LYSAGHT V EDWARDS
CHANG V REGISTRAR OF TITLES
United Kingdom--
Further into the Underwood - 2008 - Taxation 162(4166) 24 July 2008, 82-84(2) .
Second of two articles (see L144447) on the High Court decision in Underwood v CRC which concerned the nature of a disposal for capital gains tax purposes. Considers the important implications of the case for bed and breakfast and sub-sale transactions. Discusses the contradictions in the case. Asks whether or not there was a sub-sale. Readers are referred to the first article for the facts of the case.
UNDERWOOD V CRC
JEROME V KELLY (HMIT)
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
KIRBY V THORN EMI PLC
BERRY V WARNETT
PAINE V MELLER
BROOME V MONCK
WALL V BRIGHT
LYSAGHT V EDWARDS
CHANG V REGISTRAR OF TITLES
United Kingdom--