Hope value in land sale (Record no. 26987)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00654cab a2200181 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB2520-35 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090401t1989 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u42017 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | Hope value in land sale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1989 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] | |
| Price | 0 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Times |
| Volume/sequential designation | 23/5/89 p34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In Morgan v Gibson , ChD 19 May 1989, liability to tax on a gain accruing on the sale in 1984 of land owned and having hope value of development since before 1965 was to be computed under the provisions for development land in Capital Gains Tax Act 1979 sched 5 . |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | WB2520-35 | 42017-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |