UTLC TAX – Capital Gains Tax – freehold office premises – value as at 31 March 1982 – rental values – value relativities between floors – yield – comparables – value determined at pounds 137,500 – Taxation of Chargeable Gains Act 1992
P R Francis FRICS
[2013] UKUT 0304 (LC)
Bailii
Taxation of Chargeable Gains Act 1992
England and Wales
Capital Gains Tax
Updated: 01 November 2021; Ref: scu.514721