Jerome v Kelly (HMIT) (Record no. 117432)

MARC details
000 -LEADER
fixed length control field 01598cam a2200253 4500
001 - CONTROL NUMBER
control field ABS67879
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040601n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126349
245 ## - TITLE STATEMENT
Title Jerome v Kelly (HMIT)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation [2004] 1 WLR 1409-1424(16)
520 ## - SUMMARY, ETC.
Summary, etc. [2004] UKHL 25, 13 May 2004. Concerned with the correct assessment of Capital Gains Tax (CGT) liability on the disposal of land. The appellant (J) appealed against CA decision ([2002] EWCA Civ 1879, Abs66484) which overturned the HC decision ([2002] EWHC 604 (Ch), [2002] STC 609) in favour of assessment by the Inland Revenue Commissioners based on an assessment under the Capital Gains Tax Act 1979 s27(1). "Held": that s27(1) of the 1979 Act was concerned solely with fixing the time of the disposal of the assets and did not identify the person making that disposal. CA decision overturned. HC decision restored. Appeal allowed. View judgment at www.parliament.the-stationery-office.co.uk
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element JEROME V KELLY (HMIT)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979 S27(1)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISPOSALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERESTS IN LAND
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Host name uhttp://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040513/kelly-1.htm
Public note View decision on the UK Parliament websiteƯ
856 ## - ELECTRONIC LOCATION AND ACCESS
Host name uhttp://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040513/kelly-1.htm
Public note View decision on the UK Parliament websiteƯ
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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 01/06/2004   ABS67879 126349-1001 06/08/2019 1 06/08/2019 Law report