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"Assets" for capital gains tax purposes

By: Language: English Series: New Law Journal ; 138(6353) 22 April 1988, 275-276(2)Publication details: 1988Subject(s): Summary: Looks at what constitutes an ` asset ` for the purposes of capital gains tax following two recent cases, Zim Properties Limited v Proctor and Kirby v Thorn EMI plc . (See WB2047-104)

Looks at what constitutes an ` asset ` for the purposes of capital gains tax following two recent cases, Zim Properties Limited v Proctor and Kirby v Thorn EMI plc . (See WB2047-104)