Hope value in land sale
Language: English Series: Times ; 23/5/89 p34Publication details: 1989Subject(s): Summary: In Morgan v Gibson , ChD 19 May 1989, liability to tax on a gain accruing on the sale in 1984 of land owned and having hope value of development since before 1965 was to be computed under the provisions for development land in Capital Gains Tax Act 1979 sched 5 .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2520-35 (Browse shelf(Opens below)) | 1 | Available | 42017-1001 |
In Morgan v Gibson , ChD 19 May 1989, liability to tax on a gain accruing on the sale in 1984 of land owned and having hope value of development since before 1965 was to be computed under the provisions for development land in Capital Gains Tax Act 1979 sched 5 .