The Weekly Law Reports
[1984] 3 WLR 381
[COURT OF APPEAL]
DRUMMOND (INSPECTOR OF TAXES)
v.
AUSTIN BROWN
1984 March 12,
14,
15;
April 6
April 6
Sir John Donaldson M.R., Fox and Stephenson Brown L.JJ.
Revenue
— Capital gains tax
— Disposal of assets
— Compensation payment on termination of business tenancy
— Whether capital sum derived from asset
— Whether compensation for loss of asset
—
Landlord and Tenant Act 1954 (2 & 3 Eliz. 2, c. 56), s. 37(1)
—
Finance Act 1965 (c. 25), s. 22(3)