| Source: | All England Reporter |
| Publisher Citation: | [1998] All ER (D) 631 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Nourse, Waller LJJ and Sir Iain Glidewell |
| Representation | Launcelot Henderson QC and Michael Furness (instructed by the Solicitor of Inland Revenue) for the Crown. |
| David Ewart and Richard Vallatt (instructed by Warner Goodman & Streat) for the taxpayers. | |
| Judgment Dates: | 25 November 1998 |
Catchwords
Capital gains tax - Grant of option to purchase land - Consideration for grant of option - Method of ascertaining consideration for capital gains tax purposes - Capital Gains Tax Act 1979, ss 32, 40, 41.
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