Damages are taxable profits (Record no. 18086)

MARC details
000 -LEADER
fixed length control field 00803cab a2200205 4500
001 - CONTROL NUMBER
control field WB2325-50
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u26853
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Damages are taxable profits
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Times
Volume/sequential designation 20/6/87 p40
520 ## - SUMMARY, ETC.
Summary, etc. In Donald Fisher (Ealing) Ltd v Spencer (Inspector of Taxes) , ChD 11 June 1987, the taxpayer company received 14,000 in settlement of a claim against its negligent estate agent who had failed to serve a counternotice objecting to a rent review clause, resulting in increased rent. ChD held that the payment was a trading receipt taxable under Sch D, Case 1.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEGLIGENCE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2325-50 26853-1001 06/08/2019 1 06/08/2019 News article