1984 Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)
URL: http://www.bailii.org/uk/cases/UKHL/1984/TC_57_496.html
Cite as: [1984] WLR 182, 57 TC 496, [1984] 1 WLR 182, [1984] UKHL TC_57_496, [1984] STC 117

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Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)

Income tax - Schedule D Case VI - Development gains from land - Arrangements to negotiate a price - Whether owners had then "arranged ... to dispose of land" - Finance Act 1974, 5 38 and Sch 4 para 4.

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URL: http://www.bailii.org/uk/cases/UKHL/1984/TC_57_496.html