Roll-over relief (Record no. 46356)

MARC details
000 -LEADER
fixed length control field 00966cab a2200217 4500
001 - CONTROL NUMBER
control field WB2815-48
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) u73299
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Roll-over relief
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 Estates Gazette Case Summaries
Volume/sequential designation (1992) EGCS 44(1) (4/4/92)
520 ## - SUMMARY, ETC.
Summary, etc. "Campbell Connelly & Co Ltd v Barnett (HM Inspector of Taxes)" ChD 11 March 1992. Having obtained the freehold of new premises, but being unable to occupy until later in the year when an underlease was acquired, the taxpayer applied to the inspectorate for the initial chargeable gain from the sale of old premises to be rolled over into the purchase costs, claiming relief which at court was disputed and dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAMPBELL CONNOLLY V BARNETT (HMIT)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1979 S115(1)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROLL-OVER RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   WB2815-48 73299-1001 06/08/2019 1 06/08/2019 Law report