Continue reading "Tax: Chattel be the day ?"
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Tax: Chattel be the day ?
Peter Nellist gives the lowdown on the most tax-efficient ways of dealing with chattels ‘Household goods and personal chattels have a precise and wide legal definition, which will cover almost everything found in any home.’ The Antiques Trade Gazette usually has a good array of reports on items that have sold for significantly more than …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Duke of Buccleuch v CIR [1967] 1 AC 506
- IRC v Richards' Executors [1971] 1 WLR 571