Kirkham v Williams (Inspector of Taxes) (Record no. 31718)

MARC details
000 -LEADER
fixed length control field 00727cab a2200181 4500
001 - CONTROL NUMBER
control field ABS45068
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) u50816
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Kirkham v Williams (Inspector of Taxes)
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 Weekly Law Reports
Volume/sequential designation (1991) 1 WLR 863-879(17)
520 ## - SUMMARY, ETC.
Summary, etc. CA 24 May 1991. It was held that the taxpayer bought land, which he developed and sold, as a capital asset of his business and not as trading stock. Therefore profit from the sale was not trading profit within Income and Corporation Taxes Act 1970 s109 and to be assessed for tax under Schedule D Case 1.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS45068 50816-1001 06/08/2019 1 06/08/2019 Journal article