Capital gains tax
Language: English Series: Estates Gazette Case Summaries ; [1998] EGCS 17, 14/2/98, (1)Publication details: 1998Subject(s): Summary: "Barrett (HMIT) v Powell" ChD 3 February 1998. A taxpayer of retirement age surrendered protected agricultural tenancy for consideration of £120,000 on the understanding that he would continue farming the tenanted land until it was required by the landlord. Question whether disposal qualified him for CGT retirement relief. The taxpayer`s appeal to the general commissioners was allowed. The Revenue appealed by way of case stated to the High Court. Revenue`s appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
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| Law report | London Journal article | WB3407-53 (Browse shelf(Opens below)) | 1 | Available | 84330-1001 |
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| WB3406-32 Planning permission | WB3406-34 Town and country planning | WB3407-41 Surety | WB3407-53 Capital gains tax | WB3409-35 Agricultural holdings - notice to quit | WB3410-51 Business rates | WB3410-52 Negligence |
"Barrett (HMIT) v Powell" ChD 3 February 1998. A taxpayer of retirement age surrendered protected agricultural tenancy for consideration of £120,000 on the understanding that he would continue farming the tenanted land until it was required by the landlord. Question whether disposal qualified him for CGT retirement relief. The taxpayer`s appeal to the general commissioners was allowed. The Revenue appealed by way of case stated to the High Court. Revenue`s appeal allowed.