Development land tax
Compulsory purchase of land
Generally
Project of material development
Disposal of land
Application of Ramsay principle
Case Law –
Craven (H.M. Inspector of Taxes) v. White; Inland Revenue Commissioners v. Bowater Property Developments Ltd.; Baylis (H.M. Inspector of Taxes) v. Gregory & Anor. [1987] BTC 226
;
Craven (H.M. Inspector of Taxes) v. White; Inland Revenue Commissioners v. Bowater Property Developments Ltd.; Baylis (H.M. Inspector of Taxes) v. Gregory. [1988] BTC 268
Beneficial ownership of residuary beneficiaries
Date of
Expenditure incurred enhancing value of land
Case Law –
Taddale Properties Ltd. v. Inland Revenue Commissioners. [1987] BTC 8,059
;
Taddale Properties Ltd. v. Inland Revenue Commissioners. [1988] BTC 8,056
Fragmentation scheme
Material gain
Unincorporated association, assessment on club
Case Law –
Frampton & Anor. (Trustees of Worthing R.F.C.) v. Inland Revenue Commissioners. [1987] BTC 8,029
;
Frampton & Anor. (Trustees of Worthing Rugby Football Club) v. Inland Revenue Commissioners; Inland Revenue Commissioners v. Frampton & Anor. (Trustees of Worthing Rugby Football Club). [1985] BTC 66
Generally
Commentary –
Schwarz on Tax Treaties ¶13-025