| 000 | 01096cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS62810 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u108142 | ||
| 245 | _aGarner (HMIT) v Pounds Shipowners & Shipbreakers Ltd and another | ||
| 260 | _c2000 | ||
| 490 |
_aEstates Gazette _v[2000] 34 EG 84-87(4) |
||
| 520 | _aHL 18 May 2000. Appellant taxpayers had each granted options to purchase land on identical terms. Appeals considered and decided on facts concerning the first company, P. Company secured the release of two restrictive covenants by paying £90,000. Revenue assessed the company to tax on the basis that the consideration for the disposal was £399,750. P contended that the £90,000 should be set off against the disposal consideration. CA rejected these contentions. Appellants appealed. Appeals dismissed. | ||
| 590 | _aABS | ||
| 650 | _aRESTRICTIVE COVENANTS | ||
| 650 | _aGARNER (HMIT) V POUNDS SHIPOWNERS & SHIPBREAKERS LTD AND ANOTHER | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aOPTION PRICE | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c64588 _d64588 |
||