The Taxation of Capital Gains, Finance Act 2020
2.6Expenditure on Provision of Asset
2.6.1Option re covenants over land
In the UK case of Garner v Pound’s Shipowners and Shipbrokers44 (discussed in detail earlier in the chapter) an option wa...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.