Goodwin v Curtis (Inspector of Taxes) (Record no. 13140)

MARC details
000 -LEADER
fixed length control field 01309cab a2200241 4500
001 - CONTROL NUMBER
control field ABS55903
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u19644
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Goodwin v Curtis (Inspector of Taxes)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. [1996} STC 1146-1162(18)
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation [1996} STC 1146-1162(18)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 23 July 1996. G formed a company and arranged short-term finance to purchase property which included a farmhouse. When the company exchanged contracts, it it entered into a contract by way of sub-sale of the farmhouse to G for £70,000, who then took up residence. The farmhouse was sold a few months later for £177,000 and G purchased a cottage, which he then sold and a house which he also sold. G was assessed for capital gains taxon the farmhouse sale and the General Commissioners held that the gain accruing on disposal of the farmhouse was not exempt. G appealed. "Held" G`s residence in the farmhouse was intended to be brief. Appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979 S101
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 GOODWIN V CURTIS (INSPECTOR OF TAXES)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE RESIDENCE EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS55903 19644-1001 06/08/2019 1 06/08/2019 Law report