Chaloner (Inspector of Taxes) v Pellipar Investments Ltd
Language: English Series: Times ; 22 February 1996, 38(1)Publication details: 1996Subject(s): Summary: "Chaloner (Inspector of Taxes) v Pellipar Investments Ltd" QBD 16 February 1996. Provisions of Capital Gains Tax Act 1979 s20 (now reenacted as Taxation of Chargeable Gains Act 1992 s22) on disposal where capital sums derived from assets, did not apply to the receipt by a landowner of `moneys worth` in exchange for the grant of lease of land. (taken from report)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3208-46 (Browse shelf(Opens below)) | 1 | Available | 34620-1001 |
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"Chaloner (Inspector of Taxes) v Pellipar Investments Ltd" QBD 16 February 1996. Provisions of Capital Gains Tax Act 1979 s20 (now reenacted as Taxation of Chargeable Gains Act 1992 s22) on disposal where capital sums derived from assets, did not apply to the receipt by a landowner of `moneys worth` in exchange for the grant of lease of land. (taken from report)