Queen’s Bench Division.

Judgment delivered 11 January 1983.

Development land tax – Compulsory purchase of land by local authority – Whether work done on land amounted to ‘project of material development’ – Whether Commissioners erred in law – Development Land Tax Act 1976, sec. 2, 18, 39; Sch. 1, para. 1, 2.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.