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It would only be possible to a rrive at such a result by implying some elaborate proviso in para 6 of Sch 7 to the 1965 Act and s 20 of the 1976 Act. | 1987-03-24
gains tax for 1976 – 77 and 1977 – 78 on the basis that on the sale of the shares by M Ltd to J Ltd there had been disposals by the taxpayers giving rise to chargeable gains, the consideration for the disposals being...
Citation pending | 1982-06-24
(a) it had not been obtained by economic duress on the part of the defendants, ie by commercial pressure which had coerced the plaintiffs ’ will and vitiated their consent to the transaction, since the plaintiffs had...
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