Court of Appeal.

[The appeal against this decision is reported at [1984] BTC 55.]

Judgment delivered 15 April 1983.

Capital gains tax – Disposal between husband and wife – Husband resident in UK for about half year of assessment – Wife absent from UK for year of assessment – Disposal of shares by husband to wife – Whether husband resident in UK for year of assessment – Whether husband and wife living together – Finance Act 1965, Sch. 7, para. 20(1)Income and Corporation Taxes Act 1970, sec. 42, 45(3).

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