000 00748cab a2200205 4500
001 WB2421-58
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u25661
041 _aeng
245 _aCapital Gains Tax liability
260 _c1988
350 _a0
490 _aTimes
_v23/5/88 p34
520 _aIn Sugarwhite v Budd (Inspector of Taxes) , CA 3 May 1988, the appeal by the taxpayer against the earlier decision was dismissed and it was held that he was chargeable to income tax on the gains accruing to three overseas companies on the sale of a property in London .
650 _aCAPITAL GAINS TAX
650 _aINCOME AND CORPORATION TAXES ACT 1970 S488
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c17243
_d17243