United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1984/TC_57_601.html
Cite as: [1984] 1 WLR 163, [1984] UKHL TC_57_601, [1984] 1 All ER 513, [1984] STC 99, 57 TC 601, [1984] WLR 163

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Gubay v Kington (Inspector of Taxes) [1984] UKHL TC_57_601 (26 January 1984)

Capital gains tax - Disposal from husband to wife - Whether relief governed by condition as to residence of spouses - Whether person resident in U.K. for a year of assessment when so resident for part only of year - Whether relief applied even if one spouse not resident in U.K. - Finance Act 1965, s 45(3) and Sch 7, para 20(1) - Income and Corporation Taxes Act 1970, 5 42(2).

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