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England and Wales High Court (Chancery Division) Decisions

You are here: BAILII >> Databases >> England and Wales High Court (Chancery Division) Decisions >> Zim Properties Ltd v Proctor [1984] EWHC TC_58_371 (Ch) (08 November 1984)
URL: http://www.bailii.org/ew/cases/EWHC/Ch/1984/TC_58_371.html
Cite as: (1985) 58 TC 371, [1984] EWHC TC_58_371 (Ch), (1984) 58 TC 371, 58 TC 371
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Zim Properties Ltd v Proctor [1984] EWHC TC_58_371 (Ch) (08 November 1984)

Capital gains tax - Sum on compromise o f action fo r negligence - B Whether disposal o f asset - Whether sum derived from claim or from land - Whether asset acquired and market value at date o f acquisition deductible - Finance Act 1965, 5 22.

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