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Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)

Marren (Inspector of Taxes) v Ingles [1980] UKHL TC_54_76 (24 July 1980)

Capital gains tax – Disposal of shares – Whether rights to receive deferred payments constituted “incorporeal property” – Whether a disposal of such property on such payments being made – Finance Act 1965 (c 25), ss 22(1) and 22(3).
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