Capital gains tax – Sum on compromise of action for negligence – B Whether disposal of asset – Whether sum derived from claim or from land – Whether asset acquired and market value at date of acquisition deductible – Finance Act 1965, 5 22.
Citations:
[1984] EWHC TC – 58 – 371 (Ch), (1984) 58 TC 371, (1985) 58 TC 371
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 01 December 2022; Ref: scu.683405