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Inland Revenue Comrs v Bowater Property Developments Ltd

Hearings

England & Wales

18 Oct 1985 [1985] STC 783, Ch D (Warner J)

Subject Matter

REVENUE — Development land tax — Disposal of land — Fragmentation of ownership of land prior to sale — Sale postponed — Whether eventual sale part of same transaction — Development Land Tax Act 1976, s 1

[1985] STC 783, Ch D

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