| 000 | 00950cam a2200181 4500 | ||
|---|---|---|---|
| 001 | X106687 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u106687 | ||
| 245 | _aTaxation | ||
| 260 | _c2000 | ||
| 490 |
_aEstates Gazette Case Summaries _v[2000] EGCS 62 |
||
| 520 | _a"Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd; Garner (HMIT) v Pounds" HL 22 May 2000. Taxpayer granting option to buy land- Payment dependent upon taxpayer obtaining release from covenants. Release obtained for consideration of £90,000. Taxpayer receiving £399.750 - Whether £90,000 deductible for purposes of calculating chargeable gain. commissioners holding £90,000 deductible. High Court dismissing Revenue's appeal - Revenue's appeal allowed. Taxpayer appeal dismissed. (Taken from headnote) | ||
| 650 | _aOPTION TO PURCHASE | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCHARGEABLE GAIN | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c63870 _d63870 |
||