000 00723cab a2200205 4500
001 WB2324-39
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u19850
041 _aeng
245 _aAbandoned development option taxable
260 _c1987
350 _a0
490 _aIndependent
_v12/6/87 p20
520 _aIn Powlson (Inspector of Taxes) v Welbeck Securities Ltd , CA 12 June 1987, the taxpayer company was found to be properly assessed to corporation tax on chargeable gains arising from a sum received in exchange for an abandoned property development option.
650 _aCAPITAL GAINS TAX
650 _aFINANCE ACT 1965
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c13296
_d13296