The Weekly Law Reports
[1981] 1 WLR 637
[CHANCERY DIVISION]
INLAND REVENUE COMMISSIONERS
v.
METROLANDS (PROPERTY FINANCE) LTD.
1980 Nov. 25,
26;
Dec. 11
Dec. 11
Nourse J.
Revenue
— Development land tax
— Compulsory acquisition
— Purchase notice for sale of land served and accepted by local authority
— Introduction of tax
— Subsequent agreement as to compensation
— Date of “disposal and acquisition” of land
— Whether deemed compulsory purchase
— Whether transaction chargeable to tax
—
Town and Country Planning Act 1971 (c. 78), s. 181 (2)
—
Development Land Tax Act 1976 (c. 24), s. 45 (1) (2) (4)
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