Hatt v Newman
Series: Tax Cases ; [2000] TC 462-471(10)Publication details: 2001Subject(s): Summary: 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 furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journals | X111250 (Browse shelf(Opens below)) | 1 | Available | 111250-1001 |
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 furished lettings. Contract for sale becomming unconditional in year when contract made but completed in following year. Haulage business ended four years earlier. Whether disposal in earlier or late year. Whether retirement relief due. Whether extra-statutory concession applicable. Taxation of Chargeable Gains Act 1992 s28 and 163. (Taken from headnote)