Development land tax
Language: English Series: EGCS ; 1988 40Publication details: 1988Subject(s): Summary: In Taddale Properties Ltd v Commissioners of Inland Revenue , CA 23 March 1988, it was held that when assessing development land tax , where there was no evidence that an agreement to sell land contained obligations to other property and the series of transactions to enhance the value could not be discounted in an assessment for DLT.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2414-70 (Browse shelf(Opens below)) | 1 | Available | 72659-1001 |
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| WB2414-67 County Durham | WB2414-68 Newport | WB2414-69 Sporting land not subject to VAT | WB2414-70 Development land tax | WB2415-01 Exposure to radon | WB2415-02 Index fluctuates | WB2415-03 JCT revolt |
In Taddale Properties Ltd v Commissioners of Inland Revenue , CA 23 March 1988, it was held that when assessing development land tax , where there was no evidence that an agreement to sell land contained obligations to other property and the series of transactions to enhance the value could not be discounted in an assessment for DLT.