Markey (Inspector of Taxes) v Sanders (Record no. 3961)

MARC details
000 -LEADER
fixed length control field 01441cab a2200241 4500
001 - CONTROL NUMBER
control field ABS37763
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u6641
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Markey (Inspector of Taxes) v Sanders
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation (1987) STC 256-265(11)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 27 February 1987. Concerned the issue of exemption and relief from capital gains tax on the sale of an estate by a taxpayer, claiming that disposal of a bungalow built in the same grounds as the main house, but 130 metres away, comprised a single dwellinghouse , and should be exempt from CGT. The General Commissioners allowed the taxpayers appeal, holding there was sufficient connection between the house and bungalow for it to be regarded as a single dwellinghouse for the purpose of relief under the Capital Gains Tax Act 1979 s101(1)(a) and s102. On appeal by the Crown, it was held, applying the test for deciding whether the bungalow and house constituted a single dwellinghouse, namely "very closely adjacent", that the bungalow could not be said to form part of the taxpayers residence. Appeal allowed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BATEY INSPECTOR OF TAXES V WAKEFIELD
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 PRIVATE RESIDENCE EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37763 6641-1001 06/08/2019 1 06/08/2019 Law report