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Kirkwood (Inspector of Taxes) v Boland: LT 12 Aug 2002

CAPITAL GAINS TAX – former hotel and rear land – value as at March 1982 – need for comprehensive development – uncertain planning position – rear land subject to lease – value determined at pounds 230,000 – Capital Gains Tax Act 1979, s150 [2002] EWLands TMA – 15 – 2001 Bailii CAPITAL GAINS TAX – … Continue reading Kirkwood (Inspector of Taxes) v Boland: LT 12 Aug 2002