Chancery Division.

Lightman J.

Judgment delivered 15 June 1995.

Income tax – Schedule E – Severance payment of £90,000 and car received by taxpayer – Whether taxable under Sch. EIncome and Corporation Taxes Act 1988, s. 148.

Capital gains tax – Notice to taxpayer to deliver information in relation to capital gains – Whether taxpayer had complied with notice – Taxes Management Act 1970, s. 8(1)(a), 12.

  These were two appeals by the taxpayer by way of case stated under the Taxes Management Act 1970, s. 56.

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