HL Income tax – Schedule D Case VI – Development gains from land – Arrangements to negotiate a price – Whether owners had then ‘arranged … to dispose of land’ – Finance Act 1974, 5 38 and Sch 4 para 4.
[1984] UKHL TC – 57 – 496, [1984] STC 117, [1984] 1 WLR 182, 57 TC 496
Bailii
Finance Act 1974
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559849