No income tax on single land-tip fee (Record no. 39224)

MARC details
000 -LEADER
fixed length control field 00723cab a2200181 4500
001 - CONTROL NUMBER
control field WB2428-41
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u63098
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title No income tax on single land-tip fee
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Times
Volume/sequential designation 14/7/88 p43
520 ## - SUMMARY, ETC.
Summary, etc. In McClure (Inspector of Taxes) v Petre , QBD 13 July 1988, it was held that a once-and-for-all payment received by a landowner for allowing motorway contractors to tip sub-soil on a part of his property was not assessable to income tax . Such a sum is outside the charge to tax under Income and Corporation Taxes Act 1970 s67 .
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2428-41 63098-1001 06/08/2019 1 06/08/2019 News article