Capital gains tax
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Exors of Hitch (deceased) and others v Stone (HMIT)
Complex scheme to avoid capital gains tax on the disposal of land – Special commissioners finding that the first of a series of agreements was a sham – Whether such…
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Lewis v Inland Revenue Commissioners
Leasehold interest in house — Disposal of assets — Taxpayer and sister appointed executors and inheriting father’s house — Lease for under 50 years — Whether statutory right to extend…
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Barrett (HMIT) v Powell
Taxpayer of retirement age surrendering protected agricultural tenancy for consideration of £120,000 and thereafter continuing to farm same land as licensee at-will – Whether disposal qualifying for CGTretirement relief
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Barrett (HMIT) v Powell
Capital gains tax — Retirement relief — Disposal of business — Surrender of agricultural tenancy — Tenant receiving capital payment — Tenant continuing to farm under licence — Finance Act…
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PP 2000/51
The CGT issue considered by the House of Lords in Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd [2000] 34 EG 84 arose from an option to buy a property…