HL Corporation tax – Chargeable gains – Meaning of ‘property’ and ‘assets’ under Part III of Finance Act 1965 (c 25) – Whether andpound;50,000 received from director to secure release from service agreement a chargeable gain – Finance Act 1965, s 22(1), (3) and (4)(b).
Citations:
[1979] UKHL TC – 53 – 241, [1980] AC 562, [1979] 3 All ER 652, [1979] 3 WLR 572, 53 TC 241, [1979] STC 735, [1979] TR 335
Links:
Statutes:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 18 June 2022; Ref: scu.559838
