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Garner v Pounds Shipowners & Shipbreakers Ltd
Judgment date: 18/05/2000
Court: UKHL
Judge: Lords Slynn, Jauncey, Clyde, Hutton and Millett
Citation:
[2000] 1 WLR 1107;
[2000] 3 All ER 218;
[2000] UKHL 30;
Catchwords: Taxation and revenue; Capital gains tax; Consideration for option to purchase property; Deduction from capital gain;