Marren (Inspector of Taxes) v Ingles: HL 24 Jul 1980

HL Capital gains tax – Disposal of shares – Whether rights to receive deferred payments constituted ‘incorporeal property’ – Whether a disposal of such property on such payments being made – Finance Act 1965 (c 25), ss 22(1) and 22(3).

[1980] UKHL TC – 54 – 76, [1980] STC 500, 54 TC 76, [1980] TR 335, [1980] 1 WLR 983, [1980] 3 All ER 95
Bailii
Finance Act 1965 22(1) 22(3)
England and Wales

Capital Gains Tax

Updated: 10 January 2022; Ref: scu.559789