United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_53_185.html
Cite as: [1979] 3 WLR 594, [1981] AC 629, [1979] STC 740, [1979] 3 All ER 657, [1979] UKHL TC_53_185, [1980] RPC 385, 53 TC 185, [1979] TR 327

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Rank Xerox Ltd v Lane (Inspector of Taxes) [1979] UKHL TC_53_185 (25 October 1979)

Capital gains tax - Disposal of a right to what was termed a "royalty" - Whether a disposal of a right to an "annual payment due under a covenant not secured on any property - Finance Act 1965 (c 25), Sch 7, para 12(c).

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