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INTERNATIONAL U.K. House of Lords

O’Brien (Inspector of Taxes) v Benson’s Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)

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O’Brien (Inspector of Taxes) v Benson’s Hosiery (Holdings) Ltd [1979] UKHL TC_53_241 (25 October 1979)

Corporation tax – Chargeable gains – Meaning of “property” and “assets” under Part III of Finance Act 1965 (c 25) – Whether £50,000 received from director to secure release from service agreement a chargeable gain – Finance Act 1965, j 22(1), (3) and (4){b).
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