Abandoned development option taxable

Abandoned development option taxable - 1986 - Chartered Surveyor Weekly 17(5) 30 October 1986, 516(1) .

In Powlson (Inspector of Taxes) v Welbeck Securities Ltd , July 1986, the court held that as the defendant had received payment for abandoning an option to participate in a property development , the gain is chargeable to tax.


CAPITAL GAINS TAX
CORPORATION TAX
FINANCE ACT 1965