Owen v Elliott (Inspector of Taxes)

[1990] STC 469

Owen
vElliott (Inspector of Taxes)

Court:
Court of Appeal(UK), Civil Division

Judges: Fox LJ
Parker LJ
Leggatt LJ

Legislative References:
Finance Act 1980 - s 80(1)
Capital Gains Tax Act 1979 - s 101; s 102
Capital Gains Tax Act 1979 - s 101
Finance Act 1980 - s 80

Hearing date: 26, 27 April 1990
Judgment date: 27 April 1990

Appeal allowed with costs. Assessment determined in the sum of £12,406.

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