Capital or income receipt, assignment of future rent for lump sum

Case Law – John Lewis Properties plc v IR Commrs (2000) Sp C 255 ; John Lewis Properties plc v Inland Revenue Commissioners. [2003] BTC 127 ; [2001] BTC 127

Corporation tax

Commentary – Tax Reporter ¶711-100–Tax Reporter ¶711-130

Generally

Commentary – Quick Overview ¶22405 ; Quick Overview ¶7405