Alexander v Inland Revenue Commissioners (Record no. 31200)

MARC details
000 -LEADER
fixed length control field 01210cab a2200193 4500
001 - CONTROL NUMBER
control field ABS44906
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u49821
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Alexander v Inland Revenue Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation 1991 EG 141-148(5)
520 ## - SUMMARY, ETC.
Summary, etc. CA 17 January 1991. Appeal by I against a LT decision determining deceased (A)`s leasehold interest at market value . Appeal raises questions as to determining the value for the purposes of capital transfer tax now inheritance tax of an interest in land, acquired by the deceased under the right to buy provisions in Housing Act 1980 (now contained in Housing Act 1985 Part V ). Interest acquired subject to a charge to secure repayment of discount or a percentage thereof on early disposal of interest. Deceased died within a year of acquisition. CA accepted valuation of leasehold interest should take into account the obligation to pay the discount . Applied the Inland Revenue Commissioners v Crossman principles. CA remitted case to the LT. Appeal allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAW CASE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS44906 49821-1001 06/08/2019 1 06/08/2019 Law report