Ellis v Norbury Hill Ltd: LT 20 Oct 2003

LT TAX – corporation tax – market value in June 1988 – backland formerly part of petrol filling station – likely grant of planning permission for housing – access – comparables – value determined at andpound;900,000 – Capitals Gains Tax Act 1979, s150

Citations:

[2003] EWLands TMA – 89 – 2002

Links:

Bailii

Statutes:

Capitals Gains Tax Act 1979 150

Capital Gains Tax

Updated: 30 June 2022; Ref: scu.225771