Hatt v Newman
Series: Tax Cases ; [2001] TC 462-471(10)Publication details: 2001Summary: ChD 20 January 2000. Capital gains tax-Disposal-Date of disposal-Conditional contract-Retirement relief-Extra statutory concessions-Property partly used for haulage business and partly for furnished lettings-Contract for sale becoming unconditional in year when contract made.No physical items for this record
ChD 20 January 2000. Capital gains tax-Disposal-Date of disposal-Conditional contract-Retirement relief-Extra statutory concessions-Property partly used for haulage business and partly for furnished lettings-Contract for sale becoming unconditional in year when contract made.