Receipt of ‘money’s worth’ for lease of land was not a capital sum derived from the underlying asset.
Citations:
Times 22-Feb-1996
Statutes:
Taxation of Chargeable Gains Act 1992 22
Capital Gains Tax
Updated: 19 May 2022; Ref: scu.78965
Receipt of ‘money’s worth’ for lease of land was not a capital sum derived from the underlying asset.
Times 22-Feb-1996
Taxation of Chargeable Gains Act 1992 22
Updated: 19 May 2022; Ref: scu.78965