Lewis (Inspector of Taxes) v Rook (Record no. 36687)

MARC details
000 -LEADER
fixed length control field 01433cab a2200289 4500
001 - CONTROL NUMBER
control field ABS46848
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) u59717
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Lewis (Inspector of Taxes) v Rook
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 Weekly Law Reports
Volume/sequential designation 1992 1 WLR 662-671(10)
520 ## - SUMMARY, ETC.
Summary, etc. CA 19 February 1992. An appeal by the Crown against a decision that taxpayer Lady Rook (R) was entitled to exemption from capital gains tax on the grounds that a gardener`s cottage in the grounds of her home fell within the curtilage of her main dwelling house. CA accepted the Crown`s argument that although a separate building could form part of a taxpayer`s dwelling house for the purposes of Capital Gains Tax Act 1979 s101(1)(a), it would only do so if within the curtilage of and appurtenant to the main house. In this case, as the curtilage was 175 metres away from the main house, the private residence exemption did not apply to the gain accrued to the taxpayer on disposal. Appeal allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element APPURTENANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979
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 CURTILAGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GARDENERS COTTAGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MAIN RESIDENCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE RESIDENCE EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
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   ABS46848 59717-1001 06/08/2019 1 06/08/2019 Law report