Back to Taxation Law
IRC v Ramsay [1935] 1 All ER 847
This case considered the issue of annuities and whether or not the purchase price for a dental practice which was payable in annual instalment calculated in relation to the net profits of the business amounted to an annuity or a capital amount.
- Title
Update Required
To play the media you will need to either update your browser to a recent version or update your Flash plugin.
This recording is subject to Copyright
Purchase 
This is the preview only.Please purchase to get access to the full audio summary.