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Rank Xerox Ltd v Lane (Inspector of Taxes) [1979] UKHL TC_53_185 (25 October 1979)

Rank Xerox Ltd v Lane (Inspector of Taxes) [1979] UKHL TC_53_185 (25 October 1979)

Capital gains tax – Disposal of a right to what was termed a “royalty” – Whether a disposal of a right to an “annual payment due under a covenant not secured on any property – Finance Act 1965 (c 25), Sch 7, para 12(c).
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