O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53

1979 O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)
URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_53_241.html
Cite as: [1979] TR 335, [1979] STC 735, [1979] 3 All ER 652, 53 TC 241, [1979] UKHL TC_53_241, [1979] 3 WLR 572, [1980] AC 562

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O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)

Corporation tax - Chargeable gains - Meaning of "property" and "assets" under Part III of Finance Act 1965 (c 25) - Whether £50,000 received from director to secure release from service agreement a chargeable gain - Finance Act 1965, j 22(1), (3) and (4){b).

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URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_53_241.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979) URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_53_241.html Cite as: [1979] TR 335, [1979] STC 735, [1979] 3 All ER 652, 53 TC 241, [1979] UKHL TC_53_241, [1979] 3 WLR 572, [1980] AC 562