28 JULY 1977

Income Tax, Schedule D – Land – Right of pre-emption – Purchase and sale at a profit – Adventure in the nature of trade – Assessment under Case VII – Whether assessment to be confirmed by reference to Case I – Whether value of right of pre-emption allowable deduction in computing profits of adventure – Finance Act 1962, s 10(1) – Income Tax Act 1952, ss 64(6) and 514 – Taxes Management Act 1970, ss 56(6) and 114.

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