HL Capital gains tax – Disposal of shares – Whether rights to receive deferred payments constituted ‘incorporeal property’ – Whether a disposal of such property on such payments being made – Finance Act 1965 (c 25), ss 22(1) and 22(3). [1980] UKHL TC – 54 – 76, [1980] STC 500, 54 TC 76, [1980] TR … Continue reading Marren (Inspector of Taxes) v Ingles: HL 24 Jul 1980