HIGH COURT OF JUSTICE (CHANCERY DIVISION)

14, 15 AND 17 FEBRUARY 1977

COURT OF APPEAL–

17, 18 AND 19 APRIL AND 12 MAY 1978

HOUSE OF LORDS–

2 AND 3 JULY AND 25 OCTOBER 1979

Corporation tax–Chargeable gains–Meaning of ‘property’ and ‘assets’ under Part III of Finance Act 1965 (c 25)–Whether £50,000 received from director to secure release from service agreement a chargeable gain–Finance Act 1965, s 22(1), (3) and (4)(b).

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