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Indexation: logic or law

Pickering, J.C.G.

Indexation: logic or law - 1992 - Solicitors` Journal 136(11) 20 March 1992, 274(1) .

Discusses indexation of capital gains tax computation following the "Smith (HMIT) v Schofield" ruling.

Subjects--Topical Terms:
Arts and antiques
CAPITAL GAINS TAX
FURNITURE
INDEXATION ALLOWANCES
TIME-APPORTIONMENT

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