HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

1ST, 2ND, 3RD, 25TH AND 26TH JULY 1974

COURT OF APPEAL–

24TH, 25TH, 28TH, 29TH AND 30TH APRIL AND 27TH JUNE 1975

HOUSE OF LORDS–

3RD, 4TH, 5TH, 6TH AND 10TH MAY AND 7TH JULY 1976

Income tax – Capital or income – Rentcharges – Payable for 10 years – Paid as consideration for sale of capital assets – Whether containing a capital element – Whether wholly payable under deduction of tax – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 177.

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