Capital gains tax – Disposal from husband to wife – Whether relief governed by condition as to residence of spouses – Whether person resident in U.K. for a year of assessment when so resident for part only of year – Whether relief applied even if one spouse not resident in U.K. – Finance Act 1965, s 45(3) and Sch 7, para 20(1) – Income and Corporation Taxes Act 1970, 5 42(2).
[1984] UKHL TC – 57 – 601, [1984] STC 99, 57 TC 601, [1984] 1 All ER 513, [1984] 1 WLR 163
Bailii
England and Wales
Capital Gains Tax
Updated: 10 January 2022; Ref: scu.559848
