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Chaloner (HMIT) v Pellipar Investments Ltd

Language: English Series: New Property Cases ; (1996) NPC 23, (2)Publication details: 1996Subject(s): Summary: Capital Gains Act 1979. Taxation of Chargeable Gains Act 1992. Value of development of a site. Was a `capital sum` received as consideration for the use or exploitation os assets? NOT TO BE PHOTOCOPIED