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England and Wales Lands Tribunal
You are here: BAILII >> Databases >> England and Wales Lands Tribunal >> Ellis v Norbury Hill Ltd [2003] EWLands TMA_89_2002 (20 October 2003)
URL: http://www.bailii.org/ew/cases/EWLands/2003/TMA_89_2002_sum.html
Cite as: [2003] EWLands TMA_89_2002
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Decision Summary Information |
|
| File Number: | TMA/89/2002 |
| Claimant: | David Richard Ellis (Inspector of Taxes) |
| Respondent: | Norbury Hill Limited |
| Members: |
Mr
Peter H Clarke
FRICS
|
| Date of Decision: | 20.10.2003 |
| Main Category: | Tax |
| Main Subcategory: | Capital gains tax |
| Secondary Category: | Tax |
| Secondary Subcategory: | Comparables |
| Notes: | |
| TAX - corporation tax - market value in June 1988 - backland formerly part of petrol filling station - likely grant of planning permission for housing - access - comparables - value determined at £900,000 - Capitals Gains Tax Act 1979, s150 |
|
| Decision to Download: | No copy available |