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Marriott v Lane (Inspector of Taxes): ChD 5 Jun 1996

Actual retirement occurred on a cessation even though that retirement had, at first, only been intended to be temporary.

Citations:

Gazette 05-Jun-1996, Times 26-Apr-1996

Statutes:

Taxation of Chargeable Gains Act 1992 163

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 04 June 2022; Ref: scu.83419

Posted on June 4, 2022June 4, 2022 by dlsPosted in Capital Gains TaxTagged Capital Gains Tax

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