Capital sum received, chargeable gains

Commentary – Tax Reporter ¶514-950
Case Law – O'Brien (H.M. Inspector of Taxes) v. Benson's Hosiery (Holdings) Ltd.

Capital sums derived from assets

Legislation/Regulatory – TCGA92 s. 22, 23

Recovery of cash in summary proceedings

Legislation/Regulatory – PCA2002 s. 298-300