Capital gains tax and disposal dates (Record no. 117765)

MARC details
000 -LEADER
fixed length control field 01004cam a2200229 4500
001 - CONTROL NUMBER
control field ABS68069
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040723n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126917
245 ## - TITLE STATEMENT
Title Capital gains tax and disposal dates
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(6) July 2004, 3-4(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the use of options in the disposal of property in relation to the case "Jerome v Kelly (HMIT)" ([2004] UKHL 25, Abs67879) which concerned the correct assessment of Capital Gains Tax liability on the disposal of land with development prospects. Options are not binding contracts for sale, with the grantee free to walk away and an intending purchaser bound into a contract only if the designated conditions are met.
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
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 INTERESTS IN LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISPOSAL OF PROPERTY
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/07/2004   ABS68069 126917-1001 06/08/2019 1 06/08/2019 Journal article