Legislation

Schedule 1A to the Taxes Management Act 1970

1 decision citing this instrument.

Provisions cited

Schedule 1A to the Taxes Management Act 1970paragraph 5(1) of Schedule 1A to the Taxes Management Act 1970paragraph 8(1) of Schedule 1A to the Taxes Management Act 1970

Decisions

Anthony John Henke and Alice Joyce Henke v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax2 May 2006Added 6 Aug 2026

Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…