BIM60480 - Land transactions: ICTA88/S776: Tax cases

The provisions were enacted in FA69 and only a small number of cases have proceeded to the Courts. They are:-

Diversion schemes:

• Yuill v Wilson [1980] 52TC674.
• Yuill v Fletcher [1984] 58TC145.
• Sugarwhite v Budd [1988] 60TC679.

'Slice of the action' contracts:

• Page v Lowther [1983] 57TC199.

Other transactions:

• Byfield v Edwards and Winterton v Edwards [1979] 52TC655.
• Chilcott and others v CIR [1981] 55TC446.
• Pardoe v Entergy Power Development Corporation [2000] 72TC617.