Gains tax payable on farm land (Record no. 42699)

MARC details
000 -LEADER
fixed length control field 00871cab a2200181 4500
001 - CONTROL NUMBER
control field WB2429-39
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) u68111
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Gains tax payable on farm land
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 22/7/88 p31
520 ## - SUMMARY, ETC.
Summary, etc. In Atkinson (Inspector of Taxes) v Dancer & Mannion (Inspector of Taxes) v Johnston , QBD 8 July 1988, it was held that retirement relief from capital gains tax was not available to two farmers on the sale of areas of land used in their farming businesses, because for the purposes of the Capital Gains Tax Act 1979 s124 in neither case had the sale of the land caused such an interference with their farming activity as to amount to a disposal "of the whole or part of a business".
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2429-39 68111-1001 06/08/2019 1 06/08/2019 News article