Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54

1980 Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)
URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_54_76.html
Cite as: 54 TC 76, [1980] UKHL TC_54_76, [1980] STC 500, [1980] 3 All ER 95, [1980] 1 WLR 983, [1980] TR 335, [1980] WLR 983

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Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)

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).

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980) URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_54_76.html Cite as: 54 TC 76, [1980] UKHL TC_54_76, [1980] STC 500, [1980] 3 All ER 95, [1980] 1 WLR 983, [1980] TR 335, [1980] WLR 983