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United Kingdom House of Lords Decisions
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O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)
URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_53_241.html
Cite as:
[1979] 3 WLR 572,
[1979] 3 All ER 652,
[1979] UKHL TC_53_241,
[1979] STC 735,
[1979] TR 335,
[1980] AC 562,
53 TC 241
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O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)
Corporation tax - Chargeable gains - Meaning of "property" and "assets" under Part III of Finance Act 1965 (c 25) - Whether £50,000 received from director to secure release from service agreement a chargeable gain - Finance Act 1965, j 22(1), (3) and (4){b).
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