"Assets" for capital gains tax purposes

Evans, R.S.

"Assets" for capital gains tax purposes - 1988 - New Law Journal 138(6353) 22 April 1988, 275-276(2) .

Looks at what constitutes an ` asset ` for the purposes of capital gains tax following two recent cases, Zim Properties Limited v Proctor and Kirby v Thorn EMI plc . (See WB2047-104)