000			01598cam a2200253 4500
001			ABS67879
008			040601n2004 000 0 eng u
035			_a(Sirsi) u126349
245			_aJerome v Kelly (HMIT)
260			_c2004
490			_aWeekly Law Reports _v[2004] 1 WLR 1409-1424(16)
520			_a[2004] UKHL 25, 13 May 2004. Concerned with the correct assessment of Capital Gains Tax (CGT) liability on the disposal of land. The appellant (J) appealed against CA decision ([2002] EWCA Civ 1879, Abs66484) which overturned the HC decision ([2002] EWHC 604 (Ch), [2002] STC 609) in favour of assessment by the Inland Revenue Commissioners based on an assessment under the Capital Gains Tax Act 1979 s27(1). "Held": that s27(1) of the 1979 Act was concerned solely with fixing the time of the disposal of the assets and did not identify the person making that disposal. CA decision overturned. HC decision restored. Appeal allowed. View judgment at www.parliament.the-stationery-office.co.uk
590			_aABS
590			_aABS
650			_aJEROME V KELLY (HMIT)
650			_aCAPITAL GAINS TAX ACT 1979 S27(1)
650			_aDISPOSALS
650			_aTAXATION OF CHARGEABLE GAINS ACT 1992
650			_aINTERESTS IN LAND
690			_aTAXATION-CASE LAW
856			_auhttp://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040513/kelly-1.htm _zView decision on the UK Parliament websiteƯ
856			_auhttp://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040513/kelly-1.htm _zView decision on the UK Parliament websiteƯ
942			_n0
999			_c117432 _d117432