Marson (Inspector of Taxes) v Morton (Record no. 1542)

MARC details
000 -LEADER
fixed length control field 01477cab a2200205 4500
001 - CONTROL NUMBER
control field ABS37152
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u2562
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Marson (Inspector of Taxes) v Morton
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation (1986) 1 WLR 1343-1351(9)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 31 July 1986. Appeal by Crown against previous decision by general commissioners who discharged the defendants` assessments to income tax . The defendant and his three brothers had purchased a piece of land for £65,000 on the recommendation of an estate agent friend and three months later they sold the land for £100,000 again on the recommendation of the estate agent. They were each assessed to income tax within Schedule D case 1 under Income and Corporation Taxes Act 1970 s108 , in respect of profits arising on that transaction on the basis that they had been involved in an adventure in the nature of trade: dealing in land. They successfully appealed to the commissioners who discharged the assessments.The Crown appealed, contending that this case fell within the principles of Edwards v Bairstow , (1956) AC 14, in which the court found that on the facts found by the commissioners the only true and reasonable conclusion they could reach was that it was an adventure in the nature o
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SALE OF LAND
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37152 2562-1001 06/08/2019 1 06/08/2019 Law report