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INTERNATIONAL U.K. House of Lords

Gubay v Kington (Inspector of Taxes) [1984] UKHL TC_57_601 (26 January 1984)

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Gubay v Kington (Inspector of Taxes) [1984] UKHL TC_57_601 (26 January 1984)

Capital gains tax – Disposal from husband to wife – Whether relief governed by condition as to residence of spouses – Whether person resident in U.K. for a year of assessment when so resident for part only of year – Whether relief applied even if one spouse not resident in U.K. – Finance Act 1965, s 45(3) and Sch 7, para 20(1) – Income and Corporation Taxes Act 1970, 5 42(2).
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