HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

14TH, 15TH AND 23RD NOVEMBER 1973

Capital gains tax – ‘interest…arising under a settlement’ – Equitable tenancy in common of land in England – Whether tenants in common ‘jointly’ ‘absolutely entitled as against the trustee’ – Finance Act 1965 (c. 25), s. 22(5) and Sch. 7, para. 13(1).

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