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 – 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 150
England and Wales

Capital Gains Tax

Updated: 27 January 2022; Ref: scu.225715