Lewis v Walters (Record no. 35743)

MARC details
000 -LEADER
fixed length control field 01316cab a2200241 4500
001 - CONTROL NUMBER
control field ABS46488
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u58517
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Lewis v Walters
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 129 (3355) 28 May 1992, 215-216(2)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 15 January 1992. L, as executor, had sold the house belonging to the estate of his late parents, his mother having owned the freehold subject to a 99 year lease in his father`s favour. With 16 years left to run, the lease was assessed for capital gains tax as a `wasting asset`. L countered by claiming, on appeal to the General Commissioners, that the Leasehold Reform Act 1967 allowed him to extend the lease for a further 50 years and therefore would not be so classified. The Crown disagreed saying that an extension was not in the terms of the lease and if it were so, then it could only be defined as a new, not extended asset. Moreover, L had not in fact asked for an extension. The high court agreed and dismissed the appeal with costs.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASEHOLD REFORM ACT 1967 SCHED 3
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNEXPIRED TERM
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTING ASSETS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS46488 58517-1001 06/08/2019 1 06/08/2019 Law report