Swallow (HM Inspector of Taxes) v Shaibani (Record no. 11740)

MARC details
000 -LEADER
fixed length control field 01289cab a2200253 4500
001 - CONTROL NUMBER
control field ABS55638
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u17703
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Swallow (HM Inspector of Taxes) v Shaibani
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating & Valuation Reporter
Volume/sequential designation [1996] RVR 157-160(4)
520 ## - SUMMARY, ETC.
Summary, etc. LT 9 January 1996. The inspector of taxes (X) sought a determination of the market value of the freehold interest in a property owned by S, for capital gains tax purposes. The property was a cafe, restaurant and lodgings in a tertiary retail location. X said the value was £25,000 and S claimed it £68,000. X said the property was in a mixed locality and that he had included an additional sum for S to acquire the freehold. S claimed that the value was higher because he had received higher offers from prospective buyers and that the rents were artificially low due to works to be carried out. "Held" the market value of the freehold interest was £25,000.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPARABLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FREEHOLD INTEREST
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASE TERMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARKET VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SWALLOW V SHAIBANI
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS55638 17703-1001 06/08/2019 1 06/08/2019 Law report