Hearings
England & Wales
06 Apr 1984 [1985] Ch 52; [1984] 3 WLR 381; [1984] 2 All ER 699; 58 TC 67, CA
Drummond v Austin Brown
Subject Matter
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, s 37(1) — Finance Act 1965, s 22(3)
[1985] Ch 52; [1984] 3 WLR 381; 58 TC 67