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INTERNATIONAL U.K. House of Lords

Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)

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Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)

Income tax – Schedule D Case VI – Development gains from land – Arrangements to negotiate a price – Whether owners had then “arranged … to dispose of land” – Finance Act 1974, 5 38 and Sch 4 para 4.
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