17 Mar 1977 [1977] Ch 348; [1977] 3 WLR 206; [1977] 3 All ER 352; 53 TC 241, Ch D (Fox J)
12 May 1978 [1979] Ch 152; [1978] 3 WLR 609; [1978] 3 All ER 1057; 53 TC 241, CA
25 Oct 1979 [1980] AC 562; [1979] 3 WLR 572; [1979] 3 All ER 652; 53 TC 241, HL(E)
REVENUE — Capital Gains Tax — Disposal of assets — Service contract — Payment to employer by employee to secure release from service contract — Whether employer's rights under service contract “asset” — Whether capital sum giving rise to chargeable gain received by employer on disposal of assets — Finance Act 1965, s 22 (1) (3)
[1977] Ch 348; [1977] 3 WLR 206; [1977] 3 All ER 352; 53 TC 241, Ch D
[1979] Ch 152; [1978] 3 WLR 609; [1978] 3 All ER 1057; 53 TC 241, CA
[1980] AC 562; [1979] 3 WLR 572; [1979] 3 All ER 652; 53 TC 241, HL(E)
O’Brien v Benson’s Hosiery (Holdings) Ltd [1977] Ch 348; [1977] 3 WLR 206; [1977] 3 All ER 352; 53 TC 241, Ch D
Decision of Fox J reversed
O’Brien v Benson’s Hosiery (Holdings) Ltd [1979] Ch 152; [1978] 3 WLR 609; [1978] 3 All ER 1057; 53 TC 241, CA
O’Brien v Benson’s Hosiery (Holdings) Ltd [1979] Ch 152; [1978] 3 WLR 609; [1978] 3 All ER 1057; 53 TC 241, CA
Decision of the Court of Appeal reversed
O’Brien v Benson’s Hosiery (Holdings) Ltd [1980] AC 562; [1979] 3 WLR 572; [1979] 3 All ER 652; 53 TC 241, HL(E)
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