Pepper (Inspector of Taxes) v Daffurn (Record no. 43906)

MARC details
000 -LEADER
fixed length control field 01154cab a2200229 4500
001 - CONTROL NUMBER
control field ABS49080
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u69836
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Pepper (Inspector of Taxes) v Daffurn
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Cases
Volume/sequential designation (1993) STC 466-472(4)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 17 June 1993. As preparation for the sale of a covered yard, D, a farmer, ran down his herd of cattle and concentrated on grazing rather than rearing. Once planning permission had been granted, the yard was sold for development and D (aged 60) claimed retirement relief from capital gains tax. This was refused by P, but upheld by the General Commissioners on the grounds that, in accordance with Finance Act 1985 s69(2)(a), the nature of D`s business activities had been fundamentally changed by the sale. P appealed, and won, as the change in farming practice predated the sale.
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 FARMING BUSINESS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1985 S69(2)(A)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETIREMENT 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS49080 69836-1001 06/08/2019 1 06/08/2019 Law report