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United Kingdom House of Lords Decisions
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Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)
URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_54_76.html
Cite as:
[1980] TR 335,
54 TC 76,
[1980] 1 WLR 983,
[1980] STC 500,
[1980] WLR 983,
[1980] 3 All ER 95,
[1980] UKHL TC_54_76
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Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)
Capital gains tax - Disposal of shares - Whether rights to receive deferred payments constituted "incorporeal property" - Whether a disposal of such property on such payments being made - Finance Act 1965 (c 25), ss 22(1) and 22(3).
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